SASKATOON PUBLIC SCHOOL DIVISION #13 · 2019. 1. 26. · Saskatoon Public Schools is governed by a ten-person elected Board of Education. The Education Act, 1995 gives the Board of

THE BOARD OF EDUCATION OF THE

SASKATOON PUBLIC SCHOOL DIVISION #13

OF SASKATCHEWAN

(SASKATOON PUBLIC SCHOOLS)

2017-2018 ANNUAL REPORT

http://www.google.ca/url?sa=i&rct=j&q=&esrc=s&source=images&cd=&cad=rja&uact=8&ved=0ahUKEwiBrrLUvaLWAhVF0YMKHeE6Ak4QjRwIBw&url=http://www.bbk-eng.ca/&psig=AFQjCNHp_P8qZWUOD1OHslP5tE-Fs3-kCA&ust=1505402965549722

Table of Contents

School Division Contact Information .............................................................................................. 1

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

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

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

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

Strategic Direction and Reporting ................................................................................................ 18

Demographics ............................................................................................................................... 40

Infrastructure and Transportation ................................................................................................ 43

Financial Overview ........................................................................................................................ 46

Appendix A – Payee List ................................................................................................................ 48

Appendix B – Management Report and Audited Financial Statements ....................................... 74

Saskatoon Public Board of Education Annual Report – 2017-18

School Division Contact Information

The Board of Education of the Saskatoon Public S.D. #13 of Saskatchewan

310 – 21st Street East Saskatoon, SK S7K 1M7

Phone: 306-683-8200 Fax: 306-657-3971 Website: www.spsd.sk.ca Email: [email protected]

Saskatoon Public Board of Education Annual Report – 2017-18 Page 1

http://www.spsd.sk.ca/

mailto:[email protected]

Letter of Transmittal

Honourable Gordon Wyant Minister of Education

Dear Gordon S. Wyant Q.C.:

The Board of Education of Saskatoon Public School Division #13 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 Saskatoon Public School Division 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,

Mr. Ray Morrison, Board Chairperson


https://www.google.ca/url?sa=i&rct=j&q=&esrc=s&source=images&cd=&cad=rja&uact=8&ved=0ahUKEwi0jMedvqLWAhXr6YMKHVDVBe8QjRwIBw&url=https://www.spsd.sk.ca/Board/Pages/default.aspx&psig=AFQjCNHp_P8qZWUOD1OHslP5tE-Fs3-kCA&ust=1505402965549722

Introduction

This annual report presents an overview of the Saskatoon Public School Division #13 goals, activities and results for the fiscal year September 1, 2017 to August 31, 2018.

This report provides a snapshot of the division, its governance structures, students, staff, programs and facilities. 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 plan.

The report provides a financial overview and financial statements that have been audited by an independent auditor following the Canadian Generally Accepted Auditing Standards.


Governance The Board of Education

Saskatoon Public Schools is governed by a ten-person elected Board of Education. The Education Act, 1995 gives the Board of Education the authority to govern the school division. The school division is organized into ten wards for the purpose of elections, but 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 and every student. The current Board of Education was elected on October 26, 2016 and will serve a four-year term. Board of Education members as of August 31, 2018 are:

Ward 1 ..................................................................................... Holly Kelleher Ward 2 ................................................................................. Vernon Linklater Ward 3 ...................................................................................... Donna Banks Ward 4 ................................................................................... Cameron Scott Ward 5 .......................................................................... Colleen MacPherson Ward 6 .............................................................................. Kathleen Brannen Ward 7 ............................................................................................. Ross Tait Ward 8 ............................................................................... Suzanne Zwarych Ward 9 ............................................................................ Charmaine Bellamy Ward 10 ............................................................. Ray Morrison (Board Chair)


School Community Councils Fifty-seven of our fifty-nine schools had established School Community Councils (SCCs) in 2017-18. In addition to our 59 schools, our three associate/alliance schools – Saskatoon Christian School, Saskatoon Misbah School, and Whitecap Elementary School – are not required by legislation to have SCCs (although all three schools have parent/community governance structures such as Boards of Directors or Chief and Council). Royal West Campus and Nutana Collegiate did not establish an SCC, as their student demographic consists of adult learners. The Education Regulations, 2015 require school divisions to undertake orientation, training, development, and networking opportunities for their SCC members. In 2017-18, Saskatoon Public Schools conducted three city-wide SCC assembly meetings for the purpose of orientation, development, and networking for SCC representatives from all schools. The Regulations also require SCCs to work with school staff to develop an annual school project plan (A3) that is aligned with the school division’s strategic plan and to recommend that plan to the Board of Education. In 2017-18, all division SCCs participated in the review of these plans. The Board of Education provided funding of $1,936 to each SCC with an overall allocation of $110,352 for the 2017-18 school year. SCCs used this funding in a variety of ways, including covering meeting expenses, sponsoring surveys of school parents to gain input to school-level actions, and supporting guest speakers at school-level events for parents/caregivers. SCCs enable the community to participate in educational planning and decision making, and promote shared responsibility for learning among community members, students, and educators. The SCCs give the Board of Education advice about a wide range of issues including policies, programs, and educational service delivery. At the school level, SCCs provide advice related to the school’s project plan, programs, as well as other related topics to the learning, well-being and needs of students. Recruitment and retention of SCC members remains a challenge. Sometimes prospective members are approached by the principal or the SCC chair.


School Division Profile About Us Saskatoon Public Schools is located in Saskatoon and also includes Whitecap Dakota First Nation. We are the largest school division in the province, educating over 26,000 students in 48 elementary schools, 10 collegiates, 2 associate schools, 1 alliance school, one grades 1-12 school, and in a variety of off-site educational programs. Saskatoon Public Schools is governed by a ten person elected Board of Education. The school division is organized into ten wards for purpose of elections, but once elected, the members of the Board of Education represent all students in the division.

Each school is also represented by a School Community Council that works closely with the school administrative team to facilitate parent and community participation in planning and provide advice to the Board of Education, the school’s staff, and other agencies involved in the learning and development of students.


Division Philosophical Foundation Purpose Saskatoon Public Schools inspire and sustain learning. We are open to all children and youth so they may discover, develop, and act upon their potential, thereby enriching their lives and our community. Strategic Goals and Values

GOALS ACADEMIC DEVELOPMENT

• Communication and computation • Critical and creative thinking • Life-long learning

PERSONAL DEVELOPMENT

• Healthy lifestyles • A sense of personal worth and dignity • Moral, ethical and spiritual values

SOCIAL AND CULTURAL DEVELOPMENT

• Growing with change • Democratic and responsible decision-making • Respect for others • World citizenship

VALUES

• Respect • Joy • Responsibility • Excellence


Vision

We envisage a future in which enthusiasm runs like an undercurrent of energy throughout Saskatoon Public Schools. Our schools will be vibrant and proud. Our students and staff will feel that they are part of something fresh and innovative. There will be a sense that exciting things are happening and students and staff will meet each day with optimism. When you walk down the hallways in Saskatoon's public schools you will be greeted warmly by students and staff. You will hear the sounds of those engaged in learning, including the sound of laughter. When students finish the day in our schools, they will have a feeling of accomplishment. They will have focused their energy on meeting challenges, asking questions, offering solutions, and opening new doors. Each day they will renew their curiosity, passion, and joy through learning. In our school division, every individual will be valued. We will recognize that every person has personal, physical, spiritual, emotional, and intellectual needs. We will acknowledge a multitude of learning styles to ensure that all members of our learning community have the opportunity to develop their potential. We will build our confidence by acknowledging and celebrating success, by accepting mistakes as a natural and necessary part of learning, by nurturing the imagination, and by supporting individual growth. In the pursuit of our vision, we will be value-driven and people-centered. We will honour our commitments. We will invest in relationships to strengthen our sense of place and purpose in the educational and broader communities. Saskatoon Public Schools envision a learning community that is caring, committed to celebrating diversity, and respected for its focus on learning. We believe we can create a future in which students eagerly embrace learning. We believe that learning has the power to build confidence and inspire hope.


Principles We adhere to the following principles: • Integrity; • Trust; • Honesty; • Mutual respect; • Courage; and • Commitment. Beliefs

We believe that:

• Students are our top priority; • Public education provides a valuable service to society; • Education is a shared responsibility among school, family, and community; • Our organization is accountable to students, parents, and rate-payers; • Diversity, inclusion, and equity are the keys to building a supportive climate; • Planning, research, innovation, and evaluation improve education; • Life-long learning is critical to the success of our students and staff; and • Creativity, initiative, and teamwork enhance learning.


Division Goals

Student Learning Goals

Academic Development Goals • Communication and Computation - Students will learn to read, write, speak and listen

effectively. Students will learn important mathematical skills, concepts and problem solving processes.

• Critical and Creative Thinking - Students will learn and apply critical and creative thinking processes.

• Lifelong Learning - Students will develop the skills, interests and desire to pursue learning throughout their lives.

Personal Development Goals • Healthy Lifestyles - Students will practice healthy lifestyles that promote physical and

emotional well-being. • A Sense of Personal Worth and Dignity - Students will develop a sense of personal worth

and dignity.


• Moral, Ethical and Spiritual Values - Students will display ethical conduct harmonious with the ideals of a democratic society and consistent with the values of respect, responsibility, excellence and joy.

Social and Cultural Development Goals • Growing with Change - Students will develop knowledge, attitudes and behaviours to both

influence and accept change. • Democratic and Responsible Decision-Making - Students will develop the knowledge and

respect for democratic institutions and the process of government, as well as the desire to participate in the democratic decision-making process.

• Respect for Others - Students will demonstrate a respect for cultures, values, political and religious beliefs of others.

• World Citizenship - Students will participate actively in the local community, realize the rights and responsibilities of citizenship, and demonstrate a commitment to social justice.

Student Values • Respect - cooperation, compassion, acceptance of diversity, respect for others, respect for

self, self-control, honesty. • Responsibility - freedom, service, justice, respect for the environment, responsibility. • Excellence - pursuit of truth, excellence. • Joy - self-fulfillment, joy.


Core Strategies For each of our four goal areas, we have identified a number of core strategies to help us achieve our goals and, ultimately, our vision. Specific action plans for each core strategy are developed and monitored on a regular basis. Strategies and related action plans are subject to modifications based on new information, changes in the environment, and availability of resources. Our Students’ Learning

• Safe caring and accepting schools • Literacy for Life • Collegiate Renewal • First Nation, Inuit, and Métis education • Learning, teaching, and assessment models • Technology for learning • Special education and student services • Innovative programming • English as an additional language • Career and work education

Our People

• Recruitment and retention of staff • Staff development • Staff supervision

Our Organization

• Strategic planning • Facilities for Learning • Enrolment growth • Fiscal management

Our Community

• School Community Councils • First Nation, Inuit, and Métis partnerships • Community partnerships


Strategic Priorities The Board has identified two priority areas to receive significant focus for the school division. These priorities are Literacy for Life and Collegiate Renewal. Literacy for Life All kindergarten to grade 8 students will achieve at or above grade level in reading, writing, and mathematics. They will be engaged in their learning and graduate as active participants in lifelong learning and as responsible, caring, culturally responsive citizens in the community, nation, and world. In pursuit of this goal, we will focus intensively on the engagement, achievement and graduation rates of First Nation, Inuit, and Métis students. The significant characteristics of Literacy for Life include:

• A strong focus on student engagement, achievement and early learning; • Intensive professional development for our staff regarding powerful teaching, learning

and assessment strategies; • Ongoing measurement of our results; and • A long-term commitment to this change initiative.


Collegiate Renewal All collegiate students will be engaged in their learning so that they graduate as competent, active participants in lifelong learning and as responsible, caring, culturally responsive citizens in the community, nation, and world. In pursuit of this goal, we will focus intensively on the engagement, achievement and graduation rates of First Nation, Inuit and Métis students. The significant characteristics of Collegiate Renewal include:

• Ongoing assessment of student engagement through the following four dimensions: competency, relevancy, potency, and sense of belonging;

• Intensive professional learning opportunities for staff that focus on powerful teaching, learning, and assessment strategies; and

• Honouring student, parent/guardian, and community partner voice and perspective in the learning process.

Community Partnerships Saskatoon Public Schools has established a range of formal and informal community partnerships to promote student learning and ensure that students’ school experiences are positive and successful. Saskatoon Public Schools has a long-standing formal partnership with Whitecap Dakota First Nation to ensure smooth transitions for students as they move from Charles Red Hawk School to schools within our division. This partnership has evolved over time and Charles Red Hawk School is an “alliance school” within the Saskatoon Public Schools’ family. The benefit to students, families, and both organizations is evident in our journey towards student success and reconciliation. The Saskatoon Tribal Council (STC), the Central Urban Métis Federation Inc., and Saskatoon Public Schools mutually discontinued the Okicīyapi Partnership in favour of individual agreements that better met the needs of each organization in our collective efforts to educate our youth. Examples of these agreements that came to be in 2017-18 are:

• A renewed Memorandum of Understanding (MOU) with the Central Urban Métis Federation Inc. (CUMFI). This MOU has seen the creation of a Métis Think Tank session as well as a cost-shared Michif language teacher to support all schools in their journey toward cultural competence.

• A partnership with the STC in the implementation of the Pathways to Education program. This partnership supports Indigenous student access to both tutoring and cultural opportunities. The goal of the program is to provide a successful transition into post-secondary education, training and employment through a comprehensive plan to offer academic, social and financial support to youth. Currently, five elementary schools, and three high schools are involved in the implementation of Pathways.


• A second initiative with STC is our co-planned Indigenous Language Celebration that highlights the growth of Indigenous languages in our communities. Students and staff are proud to come together to share their learning and achievement.

• Also built in 2017-18 was a strong relationship with the Indigenous Teacher Education Program (ITEP) at the University of Saskatchewan. Working together, we will be providing pre-service teachers the opportunity to learn and work with teachers trained in the provincial Following Their Voices (FTV) professional development model. The reciprocal learning between ITEP student and Saskatoon Public Schools teacher will enhance our cultural competence as an organization.

• Partnerships with Meyers Norris Penny - LLP office and the creation of the Indigenous Accounting Mentorship program proved to be fruitful for Indigenous students with an entrepreneurial spirit. Students were introduced to business and post-secondary connections to support their learning journey in business.

• HATCH Engineering partnered with Saskatoon Public Schools to encourage Indigenous youth in grades 8-12 to consider a path in engineering. This partnership engaged youth with young engineers in designing and building projects in the classroom and community.

Several schools in the division use an integrated services model in which they partner with social service agencies to ensure that students’ physical, social, and psychological needs are met. This approach recognizes that students who are healthy and happy have greater capacity to learn and to succeed in school and in life. For example, in Princess Alexandra and Pleasant Hill community schools, a partnership between the division and the Saskatoon Health Region has formed a School Wellness Team. This team, comprised of a nurse practitioner, occupational therapists, a mental health counsellor and a speech and language pathologist, comes into the schools to provide families with services on a regular basis. Several schools in the division have partnered with local businesses. The purpose of these partnerships is to enrich students’ educational experience and to help them connect what they learn at school to the world of work. Typically, the partner business provides job shadowing opportunities for students and sends representatives to the schools to talk about their business or industry. In some cases, the business may also sponsor school events. Students, for their part, may sing at business events, help to hand out business awards, and/or help decorate business facilities at Christmas and other special times. Program Overview The students in Saskatoon Public Schools are diverse. They vary in personal circumstances, learning styles, interests, and individual strengths and needs. In order to provide the best education possible for all our students, the division offers a wide range of programs in its 62 schools. Central to the program in every school is the provincially mandated core curricula, broad areas of learning, and cross-curricular competencies. Classroom instruction is designed to


incorporate differentiated instruction; First Nation and Métis content, perspectives, and ways of knowing; and the adaptive dimension. In addition, schools in the division offer specialized programming that responds to the needs of their students. The following list identifies some of the programs offered at one or more schools.

• Prekindergarten (offered in 15 schools) • Music/Band programming • Alternative programming for vulnerable students • Special Education programming • Online learning centre operating out of City Park School • International Baccalaureate program (in two collegiates) • Advanced Placement courses (in several collegiates) • Saskatoon Public Schools Academically Gifted Education (SAGE) (grades 5 – 8 congregated

gifted education program offered in three elementary schools and also in three collegiates)

• Community school initiatives and programming • Secondary locally developed courses approved by the Ministry and taken for credit

o For example: Religions of the World, Entrepreneurship, Active Living and Fitness, Animation, and Mental Health and Addictions.

Language Programs • Core French instruction • French Immersion (offered at seven elementary schools and four collegiates) • Cree language and culture • Michif and Métis culture • English as an Additional Language programming (EAL) • German, Japanese, Mandarin, and Spanish language programming

Saskatoon Public Schools has also developed a number of innovative and unique programming opportunities for students. A few of our innovative programs are highlighted below:

• Media School (grade 11 program) in which students spend a semester obtaining high school credits in an integrated learning environment by studying all aspects of media production.

• Grades 1-8 Montessori program at City Park School. • The Intergenerational learning program (iGen) for grade six students is located at the

Sherbrooke Centre and allows students an opportunity to learn with the support and guidance of both their classroom teacher and the seniors at the centre.

• The Flexible Learning Educational Program (FLEX) is designed for students in grades 7-12 who wish to combine their education with pursuits that are often found outside of school such as fine arts or athletics.

• Integrated outdoor education programs for grade 8 students such as EcoQuest, Let’s Lead - Nīkānētān, and Science Trek.


• Collegiate academies such as soccer, dance, science and technology, softball, and hockey. • The Brightwater program, an out of school education project, focuses on environmental

awareness and the role that people play in their local, regional, and global environments. • Royal West Campus is a centre of excellence for adult learners. • Nutana Collegiate offers an Integrated School Linked Services program that involves a

number of human service agencies working within the school alongside our teaching staff. • The Saskatoon Trades and Skills Centre, housed at Mount Royal Collegiate, is comprised

of partners from industry, Saskatoon Public Schools, Gabriel Dumont Technical Institute, the Apprenticeship Board, and the Saskatchewan Ministries of Education and Advanced Education. The initiative was established to address the skilled worker needs of Saskatoon and area employers and to prepare youth and young adults for employment and career opportunities.

• Bedford Road offers a pre-engineering program for grades 11 and 12 students in partnership with Cameco.

Additional services and supports are offered to students and teachers by specialized school division staff including:

• Curriculum consultants in specific subject areas, • Educational psychologists, • English as an additional language consultants, • Speech and language pathologists, and • Student counsellors.


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

• Saskatoon Public Schools teachers will implement research supported expected practices for literacy and math to respond to the needs of students. School-based administrators and teacher leaders will use a coaching model to support teachers to understand and implement expected practices.

• Superintendents of Education will work closely with school administrative teams to ensure the implementation of expected instructional practices in reading, writing, and mathematics. This will be done through formal school visits, professional development at leadership meetings, and through an increased emphasis on observation in classrooms and feedback to teachers in all schools.

• The division staff development team will work with key teacher leaders in each school to develop resources that support implementation of expected practices. The teacher leaders will also receive professional learning to develop their ability to coach their colleagues and to collaborate on planning effective interventions for students.

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

• School administrators and teacher leaders engaged in extensive professional learning, facilitated by the central office team, to understand and generate examples of the expected instructional practices for literacy and mathematics. These were shared and promoted with all teachers in each school.

• School leadership teams met a minimum of five times during the year to review school-based data and to plan strategic supports for the implementation of expected practices in response to their students learning needs.

• All teachers worked with administrators and colleagues in collaborative teams to determine the most effective ways to bring research supported instructional practices into their classrooms to address the needs of their students. Division-wide opportunities for teacher to teacher professional learning were enthusiastically received e.g. the Leading from the classroom after school workshop series.


• New teachers participated in several professional development sessions on reading, writing, and mathematics instruction. Instructional consultants supported new teachers through this process, and through mentorship.

• Community school principals met four times during the year to discuss common issues and to collaborate to improve instruction in reading, writing, and mathematics.

• School Administrators began a two-year leadership-learning curriculum focused on three instructional leadership outcomes: development of deep understanding of expected practices, honing skills of in class observation, and coaching teachers with feedback.

• Saskatoon Public Schools developed Math screeners (mini-assessments) that were used in all schools to identify students’ specific areas of strength and need. Based on these assessments, teachers tailored interventions to the specific needs of specific students.

Measures for Reading, Writing and Math at Grade Level

Proportion of Grade 3 Students Reading At or Above Grade Level

In June 2017-18 division Fountas and Pinnell (F&P) results showed 68% of grade 1 students, 70% of grade 2 students, and 72% of grade 3 students in our division were reading at or above grade level. Compared to mid-year results there was marked improvement by year end as an additional 10% of grade 1s, 13% of grade 2s, and 16% of grade 3 were reading at or above grade level. 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

Disaggregated reading results showed the following percentages of Indigenous students reading at or above grade level: 43% in grade 1, 48% in grade 2, and 51% in grade 3 as displayed above. The improvement over the grades is promising however additional interventions will be initiated to support greater growth more rapidly. For comparison, the results for non-Indigenous students reading at or above grade level are: 82% in grade 1, 76% in grade 2, and 77% in grade 3. Division results over time indicate an initial increase in 2015, a static result over subsequent years with a decline in 2018. Our results have been consistently higher than the province until this past year.


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

For the 2017-2018 years, 28% of students and 42% of FNMI students in grades 4,7, and 9 were assessed at just below grade level using the provincial writing rubric. These students that are just below grade level are of particular interest and a focus for our strategic planning at the school and division levels. With targeted interventions in both tier 1 and 2 instruction, the intention is to move the majority of these students forward to grade level or above.

At each grade the percentage of Indigenous students achieving the two highest levels on the rubric, at or above grade level, is lower than the percentage of non-Indigenous students. In response to these data, we will prioritize instructional approaches that support Indigenous students to achieve at levels 3 and 4. Percentage of students writing at or above grade level within our division are identical to provincial results in grades 4 and 7. Results in grade 9, however, are higher within the division in comparison to the provincial percentage.


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 FTV Initiative.

School division goals aligned with the Improving First

Nations, Métis and Inuit Student

Engagement and Graduation Rates

outcome

The provincial Education Sector Strategic Plan prioritizes improvement in achievement and graduation rates for First Nation and Métis students. Embedded in these broad goals are relationships, intellectual engagement, attendance and smooth transitions. Saskatoon Public Schools responds to this provincial outcome in focusing on the Truth and Reconciliation Commissions Calls to Action, and by ensuring that our leaders and classroom teachers are supported in building their cultural competencies, relationships and pedagogy. Saskatoon Public Schools builds our teachers and leaders cultural competencies in the following ways:

• Lead k-12 school transition practices for FNIM students to achieve subject/grade and level/credit attainment with input from our FNIM educational partners.

• Lead responsive/formative assessment (cultural & discursive) instructional strategies in k-8: Language Arts, Writing & Math, and 9-12: English, Math and Science.

• Develop and implement an attendance strategy with students and school community councils at the collegiate level.

• Develop effective responses (that result in credits and engagement) for students whose needs are not met with current instruction. (Indigenous Student Advocate, Tiered Interventions, FTV, Outcome Based Assessment (OBA), Students of Opportunity Equity (SOE) Committee, Indigenous Ensemble)

• Build cultural competencies in our leaders through regular Social Justice Disposition Committee meetings as well as a support network for our Indigenous leaders.


• Continue to establish and support partnerships with several First Nation and Métis and non-First Nation and Métis organizations for the purpose of supporting students’ learning.

Saskatoon Public Schools’ First Nation and Métis Education Achievement Fund (FNMEAF) goals included:

• The goal was to increase engagement and foster advocacy in three collegiates with First Nations, Inuit and Métis students. Indicators such as advocacy at school, plans to finish high school, positive teacher-student relations, and advocacy outside of school were used to determine which schools would benefit most from this support.

• Continue with Literacy Leveled Intervention (LLI) teachers at two elementary schools to provide tier 2 interventions to support students who were reading below grade level according to the reading assessment.

• Continue with Speech Language Pathologist (SLP) support at four elementary schools based on Early Years Education (EYE) data gathered in September. The four schools chosen had the highest number of declared students identified in red and yellow according to the assessment.

• By June 2018, an increased percentage of First Nation, Inuit and Métis students graduating on time (within three years of entering grade 10) from 36% to 50%.

Invitational Shared Services Initiative (ISSI) goals (in partnership with Whitecap Dakota First Nation) will include:

• Using collected baseline data to transition students successfully from Charles Red Hawk School to Saskatoon Public Schools successfully.

• To develop a coherent student transition tracking process to ensure consistent support for students.

• Ensuring that all students will be at or above grade level expectations in reading and mathematics.

• Inclusion of Dakota language and culture at Charles Red Hawk Elementary School.

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

• K-12 Transitions Committee identified needs and created transition consistencies premised on:

o Reasons for student transition. o K-8 results in Language Arts, Writing & Math targeting struggling

FNIM students. o Grade 7-10 FNIM students focused on English, Math and Science

to achieve grade level /credit attainment, post-secondary opportunities.

• Indigenous Student Advocates at Mount Royal and Bedford Road collegiates supported First Nations, Inuit and Métis Education students in


Graduation Rates outcome

o Monitoring attendance & grades.o Frequent contact with teachers and homes.o Helping students build relationship with peers and adults in the

building.• Career Education created mapping visuals for all high school students and

families to better understand our provincial credit policies.• Students of the Opportunity and Equity working group created

consistencies for high school transitions such as a: goal that grade 10students will be fully timetabled with supports to achieve a minimum ofeight credits, and keeping students in home schools.

• By way of the Alliance Agreement, Charles Red Hawk studentstransitioned smoothly to Chief Whitecap Elementary School.

• Professional development opportunities using FTV pedagogy throughCollegiate Renewal and Literacy for Life.

• A new First Nations, Inuit and Métis Education Portal was built to highlightresources and opportunities for student/staff engagement.

• A monthly First Nations, Inuit and Métis Education Unit Newsletter wasdistributed monthly for all employees

• Build on leadership capacity through our:o Social Justice Disposition Committeeo Following Their Voiceso Citizenship Curriculum Pilot Schools (8)

Partnership with First Nations, Inuit and Métis stakeholders: • Saskatoon Public Schools has continued to increase the efficacy of

partnerships with First Nation and Métis organizations. In 2017-18 theMOU with the Central Urban Métis Federation Inc. (CUMFI) was renewed,and a Métis Think Tank session that brought together schooladministrators and Métis leaders to discuss the growth of Michif andMétis culture in all our schools was held. From this event, it was decidedthat students would benefit from hiring a Michif language teacher tosupport all schools in their learning.

• Another growing partnership is with the STC and the implementation ofthe Pathways to Education program. This partnership/ program supportsIndigenous student access to both tutoring and cultural opportunities.The goal of the program ties into the FNMEA plan in providing a successfultransition into post-secondary education, training and employmentthrough a comprehensive plan to offer academic, social and financialsupport to youth. In 2017-18 five elementary schools and three highschools were involved in the implementation of Pathways to Educationprogram.

• A second initiative with STC is the co-planned Indigenous LanguageCelebration that highlights the growth of Indigenous languages in


communities. Students and staff are proud to come together to share their learning and achievement.

• A third partnership built in 2017-18 is the relationship with ITEP at the University of Saskatchewan. Working together, pre-service teachers have been provided the opportunity to learn and work with teachers trained in the provincial FTV professional development model. The reciprocal learning between ITEP students and Saskatoon Public Schools teachers has enhanced the cultural competence as an organization.

Following Their Voices (FTV):

• Two collegiates from Saskatoon Public Schools were direct participants in the provincial FTV initiative.

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

ProvinceSaskatoon

PublicProvince

SaskatoonPublic

ProvinceSaskatoon

PublicEnglish Language Arts A 10 (Eng & Fr equiv) 74.2 72.7 77.3 76.0 62.1 55.2

English Language Arts B 10 (Eng & Fr equiv) 73.6 72.4 76.7 76.0 61.0 55.2

Science 10 (Eng & Fr equiv) 72.7 70.8 76.0 75.0 59.9 51.7

Math: Workplace and Apprenticeship 10 (Eng & Fr equiv) 73.5 63.1 77.0 67.8 61.6 54.9

Math: Foundations and Pre-calculus 10 (Eng & Fr equiv) 73.7 73.2 75.8 75.1 61.7 57.2

English Language Arts 20 (Eng & Fr equiv) 74.8 73.8 77.0 76.4 63.9 60.2

Math: Workplace and Apprenticeship 20 (Eng & Fr equiv) 67.8 64.0 70.2 65.2 62.8 62.1

Math: Foundations 20 (Eng & Fr equiv) 74.7 74.3 76.4 75.5 65.3 64.1

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

SubjectAll Students Non-FNMI FNMI


Analysis of results

Saskatoon Public Schools non-FNMI students increased overall averages in seven of the eight subjects in 2017-18, and we are approaching the provincial averages in these areas. In comparison, our FNMI students increased averages in three of the eight subject areas. We continue to provide support that address the difference in division and provincial averages in anticipation of increasing FNMI student achievement. We recognize that continued work to improve outcomes for FNMI students is required in order to meet our provincial goals.

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.


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

Saskatoon Public Schools credit attainment measure have remained consistent over recent years, 55% of Grades 10-12 students attained 8 or more credits each year. We have seen significant growth from our 2008-09 baseline measures for FNMI students which was at 16%. We now are at 24% in 2017-18 and will work to see the trend continue. The differences between our FNMI and non-FNMI achievement demonstrates the imperative for our schools and the work ahead.

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

By June 2018 • On time graduation rate will be 70%. • Extended time graduation rate will be 85%. • 60% of secondary students will have high attendance.

The average number of credits earned by FNMI students will increase by 10% over 2017-18.

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

Developed and implemented an attendance strategy: • Attendance Matters campaign was developed by January 2018. • School attendance policies were updated by September 2017. Updated

attendance policies were reviewed for alignment with division policies and current success by February 2018.

• Schools were supported by placing students in effective alternatives that allow them to re-engage after not attending.

• Pilot attendance incentives were implemented in two high schools in 2017-18.

Developed and implement more effective responses (that resulted in credits and engagement) for students whose needs were not met with current instruction:


• A common transition plan was introduced to guide students to stay in the home school for the 2017-18 school year. Effective school-based supports for students who were not completing credits or who were disengaged.

• By November 2017, secondary principal agreed on appropriate transitions (October retreat) and responses were developed.

• An increase to administrators’ and learning coordinators’ understanding of cross-culturally competent instruction through the development and sharing of consistent practice was implemented by January 2018.

• The quality of current tier 1, 2, and 3 responses were assessed and recommendations to process and procedures were implemented (Students of Opportunity Equity, Transitions team).

• Developed administrative procedures for outcomes-based credit recovery by December 2017.

• Support school-based data teams to understand their data well enough to plan and implement effective responses, then monitor their effect.

90% of teachers in all high schools used outcomes based assessment in at least one course by end of 2017-18:

• Professional learning on outcomes-based assessment was provided during school opening, common department meetings, and school-based/central professional development.

• Secondary assessment committee set direction for outcomes-based assessment and monitoring of implementation.

Engaged in effective leadership coaching to create greater quality and consistency in observation and feedback from leaders:

• The new leadership curriculum was shared, revised and implemented by September 2017 based on feedback from administrators. Leadership curriculum is a regular focus of learning in Principal/VP meetings (2017-18).

• Classroom observation templates were created and resources developed for administrative teams by November 2017.

• A school progress rubric was created and implemented for Superintendents of Education by October 30, 2017.

• Professional learning and supports for Superintendents of Education around high school expected practices.

Attendance Strategy Measures: • Student attendance was monitored by teachers on a monthly basis. • Data on self-reported truancy measures was correlated with data on

responsive instruction and differentiation. These results informed the work on improved attendance.


Developed and implemented more effective responses (that result in credits and engagement) for students whose needs are not met with current instruction:

• Superintendents and administrators analyzed student data (attendance, outcome achievement and engagement) for each class/section at midterm and end of each semester.

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

While the graduation rate increased slightly from 78% to 82% for our non-FNMI students, the data indicates our FNMI rates remained 38% for the past two years, up from 20% baseline in 2008-09. The graduation rate for Saskatoon Public Schools continues to be lower than the province. While the intellectual engagement measure from our OurSCHOOL data for Saskatoon Public Schools is consistently above the national average for both our non-FNMI and FNMI students, this last year there was a decline. There is much work yet to be done and this continues to be an area of focus for our division as opportunities are provided for our learners to engage in their learning and attain credits.

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

The extended-time graduation rate for all dropped by 4% last year, 81% down from 85%. There was a 2% drop with our non-FNMI students, however, that number has remained relatively consistent in comparison to the 2008-09 numbers. There was also a drop of 4% with our FNMI students, 54% down from 58%. While this was also a decline, the number remains a significant improvement from 32% in 2008-09. We continue to focus in the area of graduation and continue to investigate current research, in consultation with students, staff and families as we strive to improve our extended-time graduation rates.

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

Saskatoon Public Schools’ percentage of students achieving 8 credits or more in grade 10 is above the provincial average for the last four years. This is also evident in the 8-year averages displayed on the left of the graphic. The percentage of FNMI students achieving 8 credits or more in grade 10 has been consistently below the provincial average, and has declined the last two years. Transitions has been an area of focus for Saskatoon Public Schools however, this focus has not yet directly impacted credit attainment. We will continue to work with students, staff, and families to gain a better understanding of the barriers and develop solutions to improve this transition.

76%

36%

74.1%76.8%

30.2%35.2%

0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

100%

2009/2010 to2016/2017

2009/2010 2010/2011 2011/2012 2012/2013 2013/2014 2014/2015 2015/2016 2016/2017

SD Overall Avg SD FNMI Avg Prov Overall Avg Prov FNMI AvgSD Overall SD FNMI Prov Overall Prov FNMI

Percentage of Grade 9 (adjusted) Cohort Achieving 8 or More Credits the Following School Year, Saskatoon SD 13

76.8% of all Grade 9 students (which is 83.4% of those in the Gr 10 cohort).35.2% of FNMI Grade 9 students (which is 48.2% of those in the Gr 10 cohort).Grade 9 Cohort Year


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 as compared to students with lower than 80% attendance. The following bar graph displays the percentage of students in the school division (all students and the FNMI subpopulation) that attend at least 80% or 90% of the time 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.

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

83% 86%

67%76%

62%68%

35%

48%

70% 72%

52%58%

46%50%

22%

32%

0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

100%

All Grades (Div) All Grades (PrvSDs) Grade 10-12 (Div) Grade 10-12 (PrvSDs)

All Students (>=80% att) FNMI Students (>=80% att) All Students (>=90% att) FNMI Students (>=90% att)

Percentage of Students With at Least 80% (and 90%) Attendance, Saskatoon SD 13 and Provincial School Divisions, 2017-18

84% 84% 84% 83% 83%71% 70% 70% 68% 67%64% 64% 64% 61% 62%

38% 37% 38% 34% 35%

0%

20%

40%

60%

80%

100%

2013-14 2014-15 2015-16 2016-17 2017-18 2013-14 2014-15 2015-16 2016-17 2017-18

Student Attendance - Pct of Students with at least 80% Attendance, Saskatoon SD 13, 2013-14 to 2017-18

All Grades Grades 10-12


Analysis of results

The data indicates that the percentage of students attending at least 80% of the time over all grades has remained relatively stable for all students and FNMI students during the past five years. The percentage of students attending at least 90% in 2017-2018 was relatively consistent with the provincial results (70% compared to 72% provincially). The attendance levels in our high schools has been targeted as an area that needs to be addressed with 67% of students attending at least 80% of the time, compared to 76% provincially. Both overall and for FNMI students, the results are below the provincial results for all grades and for grades 10-12. In an effort to improve the data, several interventions have been identified. For example, an attendance campaign is in development for our schools that stresses the importance of regular, daily attendance and its positive impact on success and credit attainment.


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

In Saskatoon Public Schools, we continue to pursue the implementation of key research supported instructional practices to ensure kindergarten students have the language development required to achieve success in grade 1 and beyond. We will focus professional learning for kindergarten teachers on the components of emergent literacy (phonemic awareness and phonics, oral language, alphabetic knowledge, print awareness, comprehension) along with holistic language and developmental milestones strategies, correlated to the Early Years Evaluation (EYE).

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

• Kindergarten teachers met regularly throughout the year as part of the kindergarten learning community. The community created and shared exemplars of effective practices (such as intentional provocations that teachers implemented in classes throughout the division) and focused on defining and implementing integrated curricular play and exploration.

• The kindergarten learning community engaged in professional learning in literacy and numeracy.

• Families continued to receive information from schools regarding specific developmental and language milestones appropriate for prekindergarten students. Support for families came through home visits, contact with division and health region speech and language pathologists and conversations with teachers.

• All prekindergarten teachers and educational assistants attended the Responding to Children’s Interest workshop presented by Bojana Dautbegovic-Krienke (Saskatoon Public Schools was given special permission to provide the workshop to our teachers)

• Prekindergarten teachers engaged in using Simon Breakspear’s Agile sprint process to respond to their EYE-DA data.

• Division consultants continued to build teachers’ understanding and implementation of the Hanen strategies in prekindergarten by participating in a coaching conversation with all teachers and some EAs.

• All kindergarten teachers completed the Literacy Practices in kindergarten on-line workshop.

• Prekindergarten teachers, kindergarten teachers and school teams (SLP, administration, resource teacher) met to discuss EYE results and to develop a plan to support some of their struggling students.


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

A child’s first few years are critically important to his or her lifelong learning trajectory. One measure used to monitor students’ readiness to learn in grade 1 is the Early Years Evaluation – Teacher Assessment (EYE-TA). The EYE-TA provides teachers and parents with a wealth of information about children’s readiness to learn in several key domains consistently shown to be indicators of future success. In addition, the results can be used to estimate the likelihood that a student will require special education supports in the future. In 2017-18 at kindergarten entry, 57% of non-Indigenous children and 25% of Indigenous students in Saskatoon Public Schools were at the appropriate level of development. That is below the four-year average and is under the baseline by 7% for non-indigenous and 9% for Indigenous students. This increases the challenge and urgency of the work in kindergarten for students toward grade 1 readiness. In 2017-18 kindergarten teachers, along with SLPs, resource teachers, and administrators, working in partnership with families, were successful in more than doubling the number of Indigenous students ready for grade 1 by June 2018 (52% up from 25% in fall of 2017). Similarly the number of non-Indigenous students ready for grade 1 by June 2018 rose to 79% (up from 57% in fall 2017). The 2017-18 all tier 1 students dropped slightly from last year (79% to 75%) and remained below the provincial percentage (75% compared to 79%).


Demographics Students In 2017-18, 25,354 students were enrolled with Saskatoon Public Schools (including prekindergarten students). This represents an increase of 486 students over 2016-17. Our number of self-identified FNMI students continues to increase with 248 new students as does the French Immersion data with 144 additional students choosing that program. Our EAL learners dropped slightly which is a bit of an anomaly considering the drastic growth in this population over the last several years. We anticipate that our student population will continue to increase annually.

Kindergarten 1,767 1,789 1,770 1,898 K to 3 1,054 1,057 1,102 1,183 1 1,732 1,801 1,906 1,855 4 to 6 807 851 898 896 2 1,731 1,744 1,837 1,901 7 to 9 887 892 958 1,023 3 1,626 1,723 1,788 1,849 10 to 12 1,254 1,311 1,477 1,581 4 1,484 1,657 1,759 1,803 Total 4,002 4,111 4,435 4,683 5 1,597 1,543 1,690 1,805 K to 3 1,019 1,110 1,138 1,163 6 1,572 1,646 1,614 1,703 4 to 6 440 466 553 654 7 1,497 1,602 1,691 1,634 7 to 9 381 399 401 393 8 1,568 1,562 1,644 1,713 10 to 12 257 283 290 316 9 1,687 1,757 1,750 1,781 Total 2,097 2,258 2,382 2,526

10 1,853 1,813 1,916 1,873 1 to 3 631 645 764 746 11 1,829 1,901 1,906 1,904 4 to 6 569 588 730 762 12 2,876 2,832 2,979 3,085 7 to 9 484 476 570 549

Total 22,819 23,370 24,250 24,804 10 to 12 515 572 650 626 Total 2,199 2,281 2,714 2,683

PreK 609 591 618 550

NOTES:

3. PreK enrolments are the 3- and 4-year-old enrolments on the SDS which includes those children who occupy the Ministry designated PreK spaces and those in other school division operated PreK or preschool programs.

4. A student's FNMI identity is established through self-identification.

Source: Ministry of Education, 2017

2016-17

Self-IdentifiedFNMI

FrenchImmersion

English as anAdditionalLanguage

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

2. Enrolments includes all residency types, all ages, home based and home bound students, with the exception of EAL enrolments which exclude non-Saskatchewan residents, students 22 years and older, and home based students.

Saskatoon SD 13Grade 2014-15 2015-16 2016-17 2017-18 Subpopulation

EnrolmentsGrades 2014-15 2015-16 2017-18


Staff

Job Category FTEs

Classroom teachers 1454.8

Principals, vice-principals 124.0

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

575.3

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

156.0

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

192.5

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

0.0

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

11.0

Total Full-Time Equivalent (FTE) Staff 2513.6

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: Saskatoon Public Schools, Human Resources Department, 2018

Senior Management Team Barry MacDougall is the director of education and reports directly to the Board of Education. Shane Skjerven is the deputy director of education that oversees Education Council and reports to the director of education. The Chief Financial Officer, Garry Benning, reports to the director and oversees Business Council. Seven superintendents of education are responsible for teaching, learning, and curriculum. Each superintendent of education is responsible for seven or eight assigned schools from the various neighbourhoods in Saskatoon Public Schools:

Education Council – Superintendents of Education

• Dave Derksen ● Dean Newton • Lisa Fleming ● Ken Okanee (May 2018 – current) • Brent Hills ● Charlene Scrimshaw • Withman Jaigobin (Aug. 2013 – Feb. 2018) ● Donnalee Weinmaster


Business Council

• Garry Benning – Chief Financial Officer • Jason Dunk – Chief Technology Officer • Stan Laba – Superintendent of Facilities • Jaime Valentine – Human Resources Superintendent

ADMINISTRATIVE COUNCIL

B. MacDougall Director

S. Skjerven Deputy Director

G. Benning Chief Financial Officer

J. Dunk Chief Technology

B. Hills Superintendent of Education

K. Okanee (May 2018 – current) Superintendent of Education

C. Scrimshaw Superintendent of Education

D. Weinmaster Superintendent of Education

S. Laba Superintendent of Facilities

D. Derksen Superintendent of Education

L. Fleming Superintendent of Education

J. Valentine H.R. Superintendent

D. Newton Superintendent of Education

W. Jaigobin (Aug. 2013 – Feb. 2018) Superintendent of Education


https://www.google.ca/url?sa=i&rct=j&q=&esrc=s&source=images&cd=&cad=rja&uact=8&ved=2ahUKEwj7mq__58feAhWYGDQIHTMCDe4QjRx6BAgBEAU&url=https://es.kisspng.com/png-silhouette-united-states-clip-art-12-years-1719456/&psig=AOvVaw0PUDEOBfcD5cxEQZHFa8sC&ust=1541870121155922

Infrastructure and Transportation

School Grades Location Aden Bowman Collegiate 9-12 Queen Elizabeth Alvin Buckwold Elementary k-8 Eastview Bedford Road Collegiate 9-12 Caswell Hill Brevoort Park Elementary k-8 Brevoort Park Brownell Elementary k-8 Silverwood Heights Brunskill Elementary k-8 Varsity View Buena Vista Elementary k-8 Buena Vista Caroline Robins Elementary Prek-8 Westview Heights Caswell Elementary Prek-8 Caswell Hill Centennial Collegiate 9-12 University Heights Suburban Centre Charles Red Hawk Elementary Prek-4 Whitecap Dakota First Nation Chief Whitecap Elementary k-8 Stonebridge City Park School 1-12 City Park Colette Bourgonje Elementary k-8 Rosewood College Park Elementary k-8 Lakewood Confederation Park Elementary Prek-8 Confederation Park Dr. John G. Egnatoff Elementary k-8 Erindale Dundonald Elementary k-8 Dundonald Ernest Lindner Elementary k-8 Hampton Village Evan Hardy Collegiate 9-12 College Park Fairhaven Elementary Prek-8 Fairhaven Forest Grove Elementary k-8 Forest Grove Greystone Heights Elementary k-8 Greystone Heights Henry Kelsey Elementary k-8 Hudson Bay Park Holliston Elementary k-8 Holliston Howard Coad Elementary Prek-8 Mount Royal Hugh Cairns V.C. k-8 Adelaide/Churchill James L. Alexander Elementary k-8 Parkridge John Dolan k-12 Eastview John Lake Elementary k-8 Avalon King George Elementary Prek-8 King George Lakeridge Elementary k-8 Lakeridge Lakeview Elementary k-8 Lakeview Lawson Heights Elementary k-8 Lawson Heights Lester B. Pearson Elementary Prek-8 Pacific Heights Marion M. Graham Collegiate k-12 Silverwood Heights Mayfair Elementary Prek-8 Mayfair Montgomery Elementary k-8 Montgomery Mount Royal Collegiate 9-12 Mount Royal


North Park Wilson Elementary k-8 North Park Nutana Collegiate 9-12 Nutana Pleasant Hill Elementary Prek-8 Pleasant Hill Prince Philip Elementary k-8 Nutana Park Princess Alexandra Elementary Prek-8 Riversdale Queen Elizabeth Elementary k-8 Queen Elizabeth River Heights Elementary k-8 River Heights Roland Michener Elementary k-8 College Park Royal West Campus 9-12 Mount Royal Saskatoon Christian School k-12 Corman Park Saskatoon Misbah School k-8 Grosvenor Park Silverspring Elementary k-8 Silverspring Silverwood Heights Elementary k-8 Silverwood Heights Sutherland Elementary Prek-8 Sutherland Sylvia Fedoruk Elementary k-8 Evergreen Tommy Douglas Collegiate 9-12 Blairmore Victoria Elementary k-8 Nutana Vincent Massey Elementary Prek-8 Massey Place Walter Murray Collegiate 9-12 Nutana Suburban Centre Westmount Elementary Prek-8 Westmount Wildwood Elementary k-8 Wildwood Willowgrove Elementary k-8 Willowgrove W.P. Bate Elementary Prek-8 Meadowgreen

Infrastructure Projects

Infrastructure Projects – 2017/18

School Project Details Cost

Confederation Park Roofing Replacing sections of roof 227,407

Dr. J. G. Egnatoff Roofing Replacing sections of roof 232,486

Evan Hardy Collegiate Roofing Replacing sections of roof 219,481

Marion M. Graham Roofing Replacing sections of roof 720,847

Walter Murray Roofing Replacing sections of roof 291,736

Portables Portables Construction of portable classrooms 742,160

City Park Repurposing Various Renovations 942,441

Land Improvements Playgrounds Brunskill and John Dolan 887,042

New School Bundle P3 Schools Furniture and Equipment 1,300,876

Furniture & Equipment Furn. and Equip. Refresh k-2 and Special Ed 1,399,598

Total $6,964,074


Transportation Saskatoon Public Schools contracts student transportation with a taxi service, a wheelchair shuttle service and two bus companies. In addition, students are encouraged to ride Saskatoon Transit to and from school, particularly in grades nine to twelve. Saskatoon Public Schools has four new joint use schools which opened for the 2017-18 school year. The opportunity for families to have their children attend a neighbourhood school resulted in a decrease in the number of students transported out of area. Transportation of students who have intensive needs is an increasing challenge as student needs become increasingly complex. As part of fiscal responsibility for the 2017-18 school year, the walk distance was increased and reductions in transportation services were implemented.


https://www.google.com/url?sa=i&rct=j&q=&esrc=s&source=images&cd=&cad=rja&uact=8&ved=2ahUKEwj0kN__8dbdAhUTIjQIHQhoAZ8QjRx6BAgBEAU&url=https://www.northumberlandnews.com/news-story/8842292-school-bus-safety-program-returns-to-cobourg-and-bowmanville-and-peterborough/&psig=AOvVaw3q2yBp2WhsPGBeGJ40MCvh&ust=1537990111928058

Financial Overview Summary of Revenue and Expenses


Budget to Actual Revenue, Expenses and Variances

Budget to Budget to 2018 2018 2017 Actual Actual %

VarianceOver / (Under)

Property Taxation 40,184,425 39,808,099 118,680,271 (376,326) -1%Grants 190,096,420 189,577,656 173,588,991 (518,764) 0%Tuition and Related Fees 2,017,000 2,212,840 2,683,893 195,840 10% 1 School Generated Funds 4,955,000 4,507,723 5,062,826 (447,277) -9% 2 Complementary Services 3,259,432 3,179,083 3,162,242 (80,349) -2%External Services 6,565,675 8,235,333 8,774,226 1,669,658 25% 3 Other 1,427,000 1,416,375 1,332,919 (10,625) -1%

248,504,952 248,937,109 313,285,368 432,157 0%

Governance 635,460 594,595 1,418,469 (40,865) -6% 4 Administration 6,518,908 6,804,498 6,673,476 285,590 4%Instruction 192,130,741 194,100,802 191,792,495 1,970,061 1%Plant 38,054,816 38,563,062 32,428,131 508,246 1%Transportation 6,440,051 6,093,803 7,547,026 (346,248) -5% 5 Tuition and Related Fees 312,000 309,200 288,541 (2,800) -1%School Generated Funds 4,955,000 4,385,802 4,831,427 (569,198) -11% 6 Complementary Services 3,299,853 2,911,701 3,172,204 (388,152) -12% 7 External Services 6,765,165 7,564,992 8,191,200 799,827 12% 8 Other Expenses 318,080 423,282 396,675 105,202 33% 9

259,430,074 261,751,737 256,739,644 2,321,663 1%

(10,925,122) (12,814,628) 56,545,724

Note1

2

3

4

5

6

7

8

9

Surplus (Deficit) for the Year

Budget Actual NoteREVENUES

Total Revenues

EXPENSES

Total Expenses

Actual Variance

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

ExplanationTuition and Related Fees were higher than budgeted due to Federal tuition for First Nations students being higher than expected.

School Generated Fund revenues were lower than budgeted partially due to the reclassification of a program to External Services but the lower revenues correspond with lower School Generated Fund expenses.

External Services revenues were higher than budgeted due to slightly higher federal funding for Whitecap, playground funding and the reclassification of a program from School Generated Funds.

Governance expenses were lower than budgeted due to expenses for memberships and dues being lower than expected.

External Services expenses were higher than budgeted as revenues were higher than expected and there was a reclassification of a program from School Generated Funds.

Other Expenses were higher than budgeted due to interest charges on the operating line of credit.

Transportation was lower than budgeted due to transportation efficiencies.

School Generated Fund expenses were lower than budgeted partially due to the reclassification of a program to External Services, but the lower expenses align with lower School Generated Fund revenues.

Complementary Services expenses were lower than budgeted as the timing of some alternate program expenditures have been extended into future periods.


Appendix A – Payee List Board Remuneration

Name Remuneration Base Salary

Travel Professional Development

Other Total In Prov. Out of

Prov. In Prov. Out of Prov.

Banks, Donna 26,129 2,578 - - - 246 28,953 Bellamy, Charmaine 25,270 2,578 - 1,832 - 593 30,273 Brannen, Kathleen 25,270 2,578 - - 1,259 2,221 31,328 Kelleher, Holly 26,053 2,578 - - 1,259 2,426 32,316 Linklater, Vernon 24,107 2,578 - - - 144 26,829 MacPherson, Colleen 25,661 2,578 - - - 510 28,749 Morrison, Ray * 32,314 2,578 - 447 - 1,750 37,089 Scott, Cameron 24,107 2,578 - 1,832 - 257 28,774 Tait, Ross 25,270 2,578 - 170 - 304 28,322 Zwarych, Suzanne 25,272 2,578 - 290 - 360 28,500

*Board Chair Personal Services Name Amount Aaro, Scott $98,170 Abbott, Travis $60,091 Abdulnour, John $61,371 Abercrombie, Lana $85,896 Adair, Aaron $90,076 Adair, Susan $95,181 Adair, Tammy $89,706 Adams, Marcia $64,489 Adolph, Beverly $89,955 Adzeme Mpogue, Ghislain $58,999 Ahiahonu, Elizabeth $86,859 Ahmed, Candace $112,882 Akl, Najla $85,632 Alba, Alejandro $63,721 Albert, Keri $92,452 Alcorn, Kerry $95,209 Aldorfer, Pamela $51,731 Aldred, Carmeletta $76,926

Name Amount Alexander, Alison $85,725 Alexander, Heath $95,434 Alexandrovich, Bradley $73,089 Allen, Alyssa $69,496 Allenspach, Tracy $90,771 Allington, Estelle $80,815 Almightyvoice, Gilbertina $86,432 Alsop, Cara $90,076 Altman, Marie $87,194 Ambros, Carla $74,545 Amiotte, Laurel $85,940 Amundson, Debra $85,621 Anderson, Amy $78,720 Anderson, Angela $90,281 Anderson, Cheryl $90,418 Anderson, Heather $84,933 Anderson, Kerri $96,556 Anderson, Kerry $72,486


Name Amount Anderson, Laurie $107,683 Anderson, Lynn $86,815 Andrews, Jolie $90,002 Andrews, Mark $87,264 Antonopoulos, Lorielle $64,922 Apesland, Corey $101,936 Apesland, Marcia $89,706 Appleton, Cody $79,703 Appleton, Eastlyn $75,092 Arcand, Carolynn $68,094 Armstrong, Ivy $71,721 Armstrong, Kaitlin $70,751 Armstrong, Shane A. $126,198 Armstrong, Shane W. $84,222 Arnot, Linda $104,338 Arsenault, Donna $117,404 Arthurs, Brian $85,857 Ashburner, Brittany $75,161 Ashworth, Kellen $65,504 Aubichon, Deirdre $60,902 Aune, Elisabeth $90,076 Avery, Duncan $85,896 Awad, Iman $63,226 Awasis, Wallace $86,083 Babey, Dana $89,843 Bachiu, Megan $94,817 Bachman, Rhonda $56,965 Baetz, Andrew $89,674 Bahr, Heather $86,507 Bailey, Madison $58,244 Baker, Veronica $104,196 Bakes, Traci $72,360 Balaberda, Heather $55,404 Balicki, Chantelle $105,139 Balkwill, Mark $58,868 Ballantyne, Jennifer $67,428 Balon, Brett $89,450 Bandula, Marta $87,501 Bannister, Paige $70,385

Name Amount Bansley Berezitzky, Kimberley $90,764 Banting, Nathaniel $85,511 Baptist, Megan $69,645 Baraniuk, Robin $90,172 Bargen, Wayne $86,441 Barker, Barry $89,213 Barkway, Christopher $72,058 Barnes, Kristopher $90,671 Barr, Nancy $94,823 Barrett, Kevin $85,896 Barrett, Scott $50,002 Barrett, Shelley $86,138 Barry, Patrick $90,076 Barss, Derek $116,321 Basaraba, Amy $101,228 Basaraba, Shauna $84,712 Basky, Leslie $85,989 Batcho, Lisa $74,726 Bates, Allison $79,696 Bates, Trevor $85,775 Baudais, Tracy $76,996 Baumgarten, Michelle $86,446 Bayda, Pearl $72,025 Bazin Webster, Charles $102,119 Bear, Tennille $57,566 Bear-Linklater, Teresa $86,743 Beattie, Tannis $90,265 Beattie, Tanya $85,946 Beaudin, Grayson $59,079 Beaudry, Pamela $103,423 Beaudry, Susan $89,706 Beaulieu, Ryan $99,516 Beckman, Elizabeth $75,623 Bekkatla, Carmen $89,432 Bekolay, Maria $84,684 Bekolay, Tami $89,706 Bell, Alison $86,556 Bell, Ashley $54,685 Bell, Ashley $66,265


Name Amount Bell, Juliane $59,761 Bell, Kathleen $58,077 Bell, Kellie $72,208 Belyea, Ian $86,506 Bembridge, Holly $59,747 Bembridge, Janet $86,214 Ben, Audrey $64,080 Benard, Richard $54,632 Bender, Randi $56,077 Benincasa, Aquilina $63,506 Benning, Garry $182,493 Benson, Wendy $124,854 Bentham, Lorraine $94,133 Beres, Brittney $60,295 Bereza, Gregory $86,523 Berezowski, Kenna $86,132 Berg, Andrea $85,995 Berg, David $84,979 Berg, Erin $86,105 Berg, Everett $79,517 Berg, William $116,508 Bergen, Tyler $105,411 Berscheid, Gertrude $90,260 Bertoia, Maureen $51,911 Bessette, Jill $75,206 Beswick, Morgan $66,097 Beswick, Susan $85,769 Beutler, Lloyd $56,336 Bevan, Melanie $86,618 Bevan, Scott $84,398 Bilanski, Ryan $64,929 Bilinski, Kaleah $63,231 Binner, Courtney $56,685 Bintner, Jasper $84,618 Bird, Brianna $66,700 Bird, Carol $76,610 Bishop, Mary $98,423 Bishop-Yong, Nicola $121,221 Biss, Sharon $86,138 Black, Marilyn $104,192

Name Amount Blacklock, Jessica $67,984 Blackstar, Charlene $54,617 Blackstone, Sunny $69,284 Blair, Diane $95,208 Blair, Jasmine $78,714 Blais, Lise $83,990 Blatchford, Carey $105,702 Blatz, Courtney $55,053 Bloski, Courtney $64,431 Blunt, Donna $70,526 Bodnarchuk, Matthew $97,778 Boechler, Georgia $89,542 Bohle, Tammi $90,216 Boldt, Stacey $71,912 Bonli, Maia $72,515 Bonli, Sonika $68,923 Bonnor, Susan $84,948 Booth Peterson, Tammy $90,181 Booth, Sharilee $86,913 Booth, Vance $92,177 Boots, Ruth $61,856 Boran, Jesica $58,371 Bornyk, Brenda $85,632 Borsa, Ian $59,832 Bortis, Kendra $65,549 Bosch, Brett $95,751 Boszak, Tyler $63,801 Bouchard, Donna $95,208 Boudreau, Jennifer $77,250 Boulding, Jay $50,002 Bourgeois, Benjamin $65,720 Bouthillette, Tara $67,152 Bowes, Richard $91,913 Bowkowy, Lindsey $88,145 Boychuk, Tammy $90,236 Braaten, Heather $90,076 Braaten, Karen $85,706 Braden, Jennifer $98,714 Bradford, Marni $85,731


Name Amount Bradford, Michael $126,017 Bradley, Shane $120,378 Branstetter, Shelley $90,078 Brassard, Carrie $85,813 Brattan, Carlee $78,911 Braun, Sharon $86,169 Braybrook, Robert $129,675 Brecht, Naomi $86,578 Brennan, Anne $56,540 Brennan-Bailey, Tracey $90,263 Brent, Caitlin $69,950 Bridgeman, Claudette $67,152 Brimacombe, Erin $67,656 Brimacombe, Ryan $117,623 Brinkman, Tara $90,095 Briskar, Stanley $59,832 Brissaw, Jodi $86,308 Britton, Neal $68,332 Broberg, Rachelle $85,582 Broda, Jenna $90,666 Brokofsky, Jennifer $112,364 Brooman, Dean $70,526 Brossart, Theresa $79,211 Broughton, Erin $88,293 Brown, Bradley $68,519 Brown, Christopher $53,949 Brown, Jamie $58,574 Brown, Jessica $66,289 Brown, Melinda $70,526 Brown, Sarah $85,455 Brule-Lundgren, Danielle $86,380 Brunett, Jason $96,209 Brychun, Shannon $90,692 Buchan, Brandon $73,371 Buckle, Julienne $102,729 Buday, Daniel $85,896 Bueckert, Mecaela $66,098 Buehler, David $70,867 Buettner, Jennifer $80,179

Name Amount Buglass, Kim $95,984 Bulin, Merril $101,201 Bulmer, Katie $86,434 Burgess, Matthew $67,930 Burgess, Steffan $62,718 Burke, Meghan $92,852 Burr, Evan $86,251 Busby, Jennifer $66,268 Bussiere, Lexi $77,564 Butler, Jenna $59,296 Butler, Lindsay $73,797 Byers, Alana $90,082 Cabalt, Stephanie $90,198 Cadrain, Tina $86,938 Calow, Andrea $86,446 Calyniuk, Marissa $61,861 Cameron, Allison $82,229 Cameron, Dee $63,223 Cameron, Nicole $51,680 Cameron, Raelene $69,574 Cameron, Steven $64,092 Campbell, Christine $80,617 Campbell, Jeanet $85,995 Campbell, Kendra $83,229 Campbell, Susan $93,353 Canales Portillo, Karen $64,067 Cantin, Neal $90,142 Cantin, Wendy $95,412 Capes, Georgina $83,293 Cardwell, Dean $90,076 Carey, Thomas $106,070 Carlson, Jordan $90,006 Carlson, Marnie $81,938 Caron, Angela $116,582 Caron, Douglas $86,335 Carrier, Doreen $91,154 Carrier, Lucas $62,684 Carrier, Nicol $70,615 Carruthers, Heather $85,885 Carter, Lori $90,373


Name Amount Case, Stephen $76,921 Casey, Sarah $66,466 Catton, Christopher $85,356 Cavanaugh, Kirsten $87,814 Cawood, Michael $97,002 Chamagne, Kim $91,182 Chambers, Rochelle $78,567 Chambul, Cecilia $70,526 Champ, Sharon $124,127 Chan, Don $77,393 Chan, Laurie $90,562 Chan, Susana $91,679 Chartier, Michael $88,783 Chatman, Nikita $80,009 Chatterson, Connie $90,058 Chatterson, Jeffrey $85,896 Chaykowski, Delaney $76,300 Cherry, Tracy $102,403 Cherwoniak, Jaelynne $86,144 Chhim, Sina $51,180 Chicilo, Chad $95,279 Chief, Darwin $120,490 Chief, Tamara $114,875 Chioros, Angela $58,220 Chipak, Christopher $59,891 Cholod, Tammera $87,420 Christ, Janet $99,822 Christensen, Megan $66,349 Christenson, Connie $86,259 Christopherson, Marie $53,669 Chupa, Twyla $89,985 Claffey, Kenneth $84,948 Clark, Dagan $91,154 Clark, Laurel $86,710 Clark, Sarah $81,088 Clark, Teresa $99,083 Clarke, Daniel $97,491 Clarke, Leanne $85,951 Clarke, Myra $91,302 Clarke, William $66,933

Name Amount Classen, Lori $101,296 Clausen, Brenda $90,137 Clauson, Bradly $86,204 Claxton, Colin $72,385 Clements, Donald $89,891 Clements, Jeanine $90,041 Cline Flath, Lori $87,241 Cline, Phoebe $85,940 Cloutier, Daniel $97,162 Coates, Jodine $96,003 Coben, Jacee $64,263 Cochran, Myrna $86,566 Cole, Evan $74,643 Cole-Hynes, Cynthia $90,874 Coles, Lee $90,659 Colquhoun, Jeffrey $85,896 Colquhoun, Michael $90,157 Conley, Mathew $85,852 Constantinoff, Deanna $86,127 Cooper, Brittany $58,751 Cooper, Ian $87,543 Cooper, Mandy $67,281 Corrins, Murray $73,826 Cossette, Richard $86,958 Cote, Nicholas $61,961 Cotelesage, Melanie $73,704 Cousins, Todd $85,335 Cowan, Kimberly $95,362 Cowan, Robert $94,817 Craig, Bryan $99,199 Craig, Jaime $70,557 Craig, Lisa $51,432 Craig, Scott $89,706 Crawford, Paula $85,896 Crittenden, Jillian $86,303 Crockett, Tee $58,496 Crone, Michelle $69,967 Crowe, Michael $67,550 Crowell, David $116,065 Cui, Bing $96,237


Name Amount Cuming, Coralee $85,896 Cuming, Jacqueline $58,500 Curry, Susan $67,152 Cuthbert, Jacqueline $96,306 Dahl, Neil $59,832 Dahlen, Jody $90,685 Dakiniewich, Cheryl $59,890 Dalen, Murray $98,484 Danaher, Lisa $95,013 Daniels, Belinda $90,457 Daniels, Kimberly $63,449 Danielson, Danielle $86,491 Danielson, Kendra $54,250 Dautbegovic-Krienke, Bojana $95,569 Dauvin, Colleen $51,180 David, Allen $90,133 Davis, Brianna $64,266 Davis, Chelsea $63,225 Davis, Christine $104,338 Davis, Kailey $86,096 Davis, Patrick $101,067 Davis, Stephen $61,641 Dawe, Kory $90,444 Dayday, Leah $86,160 De Coninck Smith, Erik $71,562 De Jong, Kalee $79,270 Dean, David $90,076 Dean, Tara $81,517 Deans-Jarvis, Kristy $85,951 Decorby, Jana $84,875 Delainey, Colette $112,597 Demmans, Eman $68,303 Demmans, Tricia $90,296 Denomy, Yvonne $114,678 Denton, Stefanie $74,616 Derkachenko, Carey $77,027 Derkachenko, Lori $70,696 Derksen, David $169,848 Derksen, Dustin $73,376

Name Amount Derksen, Vicki $72,963 Desjardine, Ken $90,692 Devine, Mary-Jo $111,509 Devlin, Evelyn $90,746 Dewar, Daniel $90,076 Dick, Alexander $95,428 Diederichs, Brittany $77,686 Dietrich, Joel $81,517 Dignean, Ryan $89,350 Dill, Cody $95,709 Dimnik, Mirissa $68,367 Dittmer, Tabitha $69,927 Dmytryshyn, Duane $77,339 Doell, Lori $78,877 Doepker, Erika $71,113 Dogniez, Angela $85,720 Dogniez, Jamie $79,546 Doherty, Deanna $74,774 Dolan, Pearl $86,237 Dolgopol, Theresa $81,092 Donkin, Gordon $85,654 Doran, Andrea $79,651 Douglas, Nilima $118,211 Dozlaw, Darryl $54,103 Drabble, Rodney $63,108 Drake, Denise $55,172 Draude, Trevor $52,764 Drisner, Jonathan $71,985 Dubray, Jason $90,076 Ducasse, Leyta $95,820 Dueck, Colleen $61,260 Dukart, Danielle $80,025 Duke, Marie $87,969 Dunbar, Amy $52,662 Dunbar, Brennan $93,367 Dunbar, Rebecca $75,116 Dunk, Andrea $95,208 Dunk, Jason $175,221 Dupuis, Jocelyn $82,111 Durette, Jennifer $64,288


Name Amount Dutertre, Levana $90,120 Dutka, Coreen $91,511 Dybvig, Marie $72,718 Dyck, Karen $90,306 Dyck, Lyndi $73,044 Dyck, Perry $53,856 Dyck, Terrance $59,832 Dzik, Brooklynn $64,624 Earl, David $99,581 Elia, Roseanne $86,495 Elliott, Barbara $98,937 Elliott, Colin $63,970 Elliott, Jeffrey $89,157 Elliott, Kristie $89,761 Elliott, Ruth $90,076 Elliott-Jensen, Candace $104,631 Ellis, Nathan $70,592 Ellis, Rhonda $85,940 Ellson, Shelley $80,128 Elson, Rebecca $68,579 Emond, Rosalea $69,760 Eng, Benjamin $89,318 Engen, Paul $90,122 Englesman, Ivan $103,392 Ens Funk, James $79,267 Ens, Jesse $72,716 Ens, Kenneth $86,028 Ens, Natasha $90,576 Ens, Sherry $68,011 Epp, Desiree $75,606 Epp, Kevin $117,566 Epp, Sandra $86,325 Epp, Valerie $90,050 Erickson, Darla $97,515 Erickson, Edward $86,028 Erickson, Noelle $80,901 Erker, Linda $99,084 Ermine, Cheryl $95,527 Ernst, Tracy $86,077 Eruero, Angela $95,644

Name Amount Esler, Angeline $65,184 Espenant, Amber $77,245 Ethier, Trevor $85,896 Evans, Deidra $56,200 Evoy, Kristine $75,888 Ewart, Adam $90,819 Ewart, Kathy $85,826 Eyre, Jaycee $59,661 Facci, Manuela $109,246 Fahie, Eric $66,416 Fahlman, Gisele $86,589 Fairbrother, Allison $89,407 Falconer, Corey $89,960 Fanner, Nicholas $95,209 Farmer, Layra $90,124 Farmer, Thomas $134,263 Farquhar, Sheryl $86,259 Farquharson, Brendan $70,613 Farthing, Cory $86,037 Fauvelle, Kristen $66,297 Favel, Alisa $94,486 Fedorchuk, Arlene $95,209 Fedrau, Shelly $70,526 Fee, Raelyn $56,255 Fehr, Kelvin $73,115 Felstrom, Kari $85,983 Fenske, Robert $90,076 Ferguson, Sarah $71,675 Ferguson, Scott $122,592 Ferguson, Stephanie $90,795 Fern, Simona $64,142 Fernandez, Stephanie $58,612 Fiedelleck, Mathew $79,484 Finch, Darryl $91,250 Fineday, Kelley $77,649 Fineday, Sheri $62,419 Firus, Mackenzie $64,728 Fischer, Katarina $67,281 Fischl, Bailey $55,692 Fisher, Corey $82,916


Name Amount Fisher, David $106,195 Fiss, Andrea $89,014 Fitzpatrick, Jody $85,857 Fitzpatrick, Mark $87,082 Flaman, Lori $56,856 Flaman, Rebecca $82,487 Flasch, Jamie $51,450 Flath, Jillian $64,974 Fleming, Lisa $188,053 Fleming, Rebecca $75,063 Flowers, Shelly $79,852 Fluter, Diane $85,786 Flynn, Deborah $86,402 Fofonoff-Edwards, Lisa $95,539 Foley, Christine $78,921 Folk, Kelly $66,666 Folstad, Tanis $90,469 Fontaine, Raymond $62,811 Forcier, Kayla $61,295 Ford, Jill $90,350 Ford, Krista $124,450 Ford, Peter $90,175 Fouhse, Janice $89,707 Fournier, Gwyn $111,241 Fournier, Trina $50,458 Frain, Catherine $91,380 Fraser Sherwood, Breanne $90,123 Fraser, Gladys $90,208 Fraser, Kayla $73,336 Fraser, Robert $89,891 Frerichs, Cindy $90,230 Friesen, Abram $85,967 Friesen, Evan $61,955 Friesen, Julianne $72,004 Friesen, Katelyn $50,324 Friesen, Patrick $90,076 Friesen, Rodney $90,758 Friesen, Tyler $69,032 Friesen, Tyler $74,182

Name Amount Fuchs, Krista $70,273 Fulton, Brooklyn $61,738 Fulton, Samantha $50,374 Funk, Rachel $89,252 Gabruch, Nancy $85,797 Gall, Lana $84,719 Gall, Roderick $77,029 Galvin, Michelle $92,452 Garbe, Valerie $91,640 Garg, Aditi $71,692 Gariepy, Tammy $90,087 Garland, Brittany $70,858 Garner, Kimberly $89,002 Gaudet, Catherine $87,100 Gedir Lundsten, Wenona $71,782 Gelowitz, Joe $53,985 Gencturk, Cassey $78,664 George, Tanya $84,052 Gerard, Alexandra $51,053 Gerein, Darcie $83,892 Geres, Koreen $71,138 Gerich, Chandra $120,840 Gering, Wayne $92,902 Gerow, Pauline $84,497 Gerroir, Jacqueline $100,980 Gervais Levesque, Cathy $66,435 Gervais, Erica $60,256 Gervais, Kylie $73,828 Gerwing, Whitney $77,053 Gibault, Bradley $89,965 Gibbons, Jana $86,094 Gibson, Kelly $90,203 Gieni, Kathryn $87,667 Giesbrecht, Carla $89,891 Giesbrecht, Justin $120,187 Gillis, Angela $72,024 Gilmour, Douglas $119,337 Gimas, Camille $77,862


Name Amount Girling, Angie $51,426 Girolami, Tammy $114,813 Glasman, Jessica $53,238 Glass, Laura $95,013 Gleim, Kim $94,861 Glines, Jody $85,533 Glova, Tricia $85,632 Godson, Sarah $84,949 Gogal, Corinne $90,076 Goguen-Bourgeois, Melanie $69,615 Gokavi, Esther $83,308 Gonari, Nicole $88,474 Gonza Mamani, Carmen $70,050 Goodman, Agnes $86,154 Goodwin, Alyssa $71,805 Goodwin, Tara $104,729 Gordon, Brent $104,510 Gordon, Kirk $59,387 Gordon, Marla $90,384 Gordon, Morgan $55,326 Gordon-Dirks, Tammy $85,544 Gorgchuck, Tabitha $61,696 Gorniak, Gaylene $56,856 Goshawk, Patricia $86,028 Gossen, Michelle $83,882 Goulden, Sherry $85,720 Gower, Heather $71,413 Graham, Carrie $52,929 Graham, Geraldine $59,832 Graham, Katelyn $65,792 Graham, Kyle $75,761 Graham, Matthew $66,232 Graham, Terry $57,244 Granberg, Kayla $65,072 Grant, Heather $86,545 Grapes, Alison $85,140 Gray, Kent $86,290 Gray, Kimberley $60,935

Name Amount Green, Patrick $95,013 Greenshields, Kathryn $70,513 Greenstien, Teri $66,973 Greflund, Victoria $98,080 Gregoire, Jacqueline $90,076 Greig, Candace $72,515 Grier, Angela $79,091 Grismer, Lara $97,790 Grosjean, Leo $90,960 Gryba, Bradley $66,225 Gudmundson, Adam $74,292 Guest, John $95,208 Guigon, Neil $63,288 Guillet, Kimberley $90,076 Gulka, Michelle $60,350 Gulutzan, Timothy $95,288 Gunderson, Lindsay $53,917 Gunn, Samantha $83,976 Gurney, Brian $90,516 Guskjolen, Steven $70,868 Gust, Michael $61,034 Guttormson, Daelene $51,180 Guttormson, Karon $94,986 Haanen, Jennifer $61,179 Habermehl, Sherri $51,657 Haight, Erin $64,422 Haight, James $86,458 Haines, Jessica $62,333 Hainworth, Ryan $50,824 Hajinoor, Mohamed $111,940 Hale, Tera $91,749 Hale-Nerbas, Amber $61,182 Halfinger, Parker $82,854 Halliday, Kelli $86,259 Halseth, Marci $53,370 Hamilton, Hugh $117,348 Hamilton, Jordan $90,428 Hamilton, Shea $89,706 Hamilton, Sheryl $70,868 Hamilton, Timothy $82,128


Name Amount Hamoline, Hailey $75,940 Hamon-Adair, Jennifer $80,996 Hanke, April $85,845 Hanke, Cody $129,194 Hanke, Kaitlyn $64,981 Hannah, Kristina $85,753 Hansen, Aaron $96,199 Hanson, Sharah $85,500 Hanson, Stacy $89,891 Hapke, Jacqueline $84,297 Harbidge, Jillian $72,998 Harder, David $90,652 Harding, Katherine $67,054 Harkness, Dawn $123,690 Harper, Kari $85,874 Harper, Sandra $86,548 Harris, William $71,748 Harris, Zoe $73,536 Harrison, Mark $66,735 Hartsook, Kim $63,188 Harvey, Dale $90,076 Harvey, Jarod $90,933 Harvey, Jay $99,376 Harvey, Sharon $84,323 Hasell, David $104,196 Hassett, Donnalee $82,695 Hattum, Marnie $90,091 Haugen, Jeffrey $76,252 Hawkins, Meghan $58,989 Hawley, Scott $90,164 Hay, Warren $95,283 Hay-Carlson $72,035 Hayden, Cindilee $101,807 Hayes, Sean $72,044 Hayne, Tara $90,348 Haywood, Jennifer $118,823 Heavin, Amy $62,492 Heck, Dawn $86,066 Hegg, Rick $55,318 Heggie, Breeann $65,836

Name Amount Heilman, Judson $86,095 Hein, Laurie $85,907 Heinrichs, Kandice $85,808 Heinrichs, Kathryn $85,543 Helman, Jacqueline $85,637 Helms, Kara $104,534 Helms, Tara $74,413 Hemeon, Laddy $53,356 Henderson, Duane $81,517 Herbers, Janice $84,971 Hernberg, Megan $68,870 Hernberg, Michael $72,184 Heroux, Maureen $90,076 Herrod, Jennifer $60,831 Herron, Gladys $95,110 Herron, Shalene $125,919 Heskin, Darryl $96,133 Hettinga, Kerstin $74,582 Hidlebaugh, Wilford $72,161 Hiebert, Jordan $73,435 Hiebert, Todd $91,532 Hildebrand, Javis $63,592 Hildebrand, Michael $50,428 Hill, Wendy $86,919 Hiller, Lauren $80,551 Hillis, Julene $66,180 Hills, Brent $161,763 Hills, Christopher $77,651 Hills, Karen $89,773 Hilsen, Shauna $117,313 Hind, Lorene $86,655 Hingley, Ian $90,159 Hingley, Jennifer $114,862 Hinther, Brenda $90,076 Hnatiuk, Laurie $95,626 Hobbs, Calvin $90,036 Hobday, Brenna $70,795 Hobday, Jody $95,354 Hoehn, Martin $90,746 Hoehn, Shantell $63,960


Name Amount Hoffart, Jessie $53,581 Hoffer, Andrea $57,020 Hofmann, Jamie $86,133 Hogg, Jennifer $88,385 Holcomb, Jeremy $61,387 Holfeld, Brenda $87,670 Holfeld, Randy $132,224 Holinaty, Jodie $81,573 Holinaty, Zenon $71,391 Holowaty, Chad $74,733 Holtsman, Jennifer $65,888 Homenuk, Travis $69,879 Hong, Faye $90,072 Hoover, Jodi $86,149 Hopkins, Lindsay $66,937 Horsley-Dewar, Terry $77,633 Hortness, Desiree $54,977 Hosaluk, Shelley $95,101 Hoskins, Stacy $94,486 Houle, Daniel $75,414 Howard, Michelle $100,160 Howey-Bowes, Robyn $84,881 Howie, Curtis $71,767 Howlett, Kenneth $95,249 Hrycay, Michael $53,175 Hrycuik, James $90,109 Hughes, Allison $97,726 Humbert, Paul $132,331 Hume, Jean $83,022 Hunchak, Judith $85,896 Huniak, Mark $51,168 Hupe, Dana $86,270 Hupe, Edmond $90,933 Hushagen, Sheena $109,734 Hutcheson, Andrea $83,433 Hutchison, Heather $51,133 Hutson, Jason $74,004 Huynh, My $90,516 Hymers, Dallas $72,666 Hynes, Lisa $115,065

Name Amount Ireland, Ronda $90,650 Iron, Ardis $67,080 Irvine, Brenda $86,094 Isabelle, Jared $90,340 Isbister, Darryl $118,728 Isbister, Roberta $90,285 Ito, Jori $64,383 Iverson, Richard $131,982 Iverson, Shona $87,856 Iwanicha, Lindsay $70,426 Jackson, Terri $89,558 Jacobson, Lee $70,641 Jaigobin, Withman $95,300 James, Leora $118,534 Jantzen, Kyle $60,965 Janzen, Bonita $93,939 Janzen, Kristine $67,700 Janzen, Paul $128,111 Janzen, Robin $85,544 Janzen, Tracy $86,325 Jaunzems-Fernuk, Judy $87,397 Jay, Jasmine $64,734 Jayson, Belinda $85,367 Jenkins, Marcy $66,752 Jenkins, Rebecca $66,220 Jensen, Rachel $81,042 Jerome, Michael $79,012 Jerred, Wendy $95,516 Jewell, Chelsea $75,181 Jockims, Gregory $83,938 Johanson, Laurie $86,214 Johnson, Chantel $73,044 Johnson, Colleen $89,942 Johnson, Darryl $86,259 Johnson, Jason $95,951 Johnson, Ross $85,896 Johnson, Shannon $65,352 Johnson, Sheri $89,891 Johnson, Theresa $78,916 Johnston, Catherine $95,619


Name Amount Johnston, Trenton $96,203 Jones, Brett $90,149 Jones, Cory $79,545 Jones, Joanna $86,243 Jones, Kirk $95,384 Jones, Maria $86,022 Joorisity, Amy $86,336 Jorgenson, Bradley $91,490 Jorgenson, Laura $64,237 Joseph, Lucie $78,538 Jundt, Akeela $64,675 Just, Garret $58,558 Jutras, Daniel $95,457 Jutras, Michael $90,280 Kaal, Jilleen $65,904 Kachur, Carla $92,577 Kachur, Debra $89,245 Kachur, Mitchell $134,054 Kachur, Shelly $86,253 Kaczmer, Stacey $68,189 Kadyschuk, Leanne $74,717 Kalapaca, Susan $90,076 Kalesnikoff, Lisa $92,881 Kalinocha, Laura $86,160 Kalinowski, Kirstie $74,010 Kalyniuk, Cara $90,076 Karimkhani, Kayvon $64,494 Karwandy, Ian $72,540 Kaushik, Deepak $78,564 Kaye, Kori $60,887 Keeler, Brent $92,231 Keeler, Jacky $90,552 Kekula, Shannon $90,047 Kelleher, Lindsay $95,079 Keller, Lois $95,252 Kells, Jennifer $65,028 Kelly, Patrick $95,533 Kemp, Stephanie $58,083 Kenney, Jeffrey $90,125 Kennon, Shauna $66,305

Name Amount Kenny, Charlene $99,436 Kerr, Jennifer $83,209 Kershaw, Allison $85,896 Kimball, Jennifer $59,467 Kimberley, Jason $90,544 Kincade, Cameron $54,076 Kindrachuk, Marianna $69,636 King, Stephanie $90,442 Kirkham, Rebecca $84,474 Kirkpatrick, Dwight $119,653 Kitchen, Andrew $72,857 Klassen, Cory $104,514 Klassen, Sharon $85,896 Klassen, Shauna $75,548 Klassen, Shawna $86,056 Klaue, Christian $120,683 Klaue, Joy $81,997 Klein, Doug $61,788 Klein, Stacy $65,493 Klein, Theresa $94,867 Klenz, James $112,625 Knaus, Tamra $71,748 Knight, Allison $71,123 Knipfel, Linda $81,931 Knoblauch, Kelsey $70,334 Knudsen, Aron $86,470 Kobialka, Burnetta $85,753 Kobylak, Kirsten $90,373 Koch, Jonathan $95,599 Koehn, Andrea $89,942 Kolpak, Stephen $53,856 Komada, Cheryl $86,127 Kon, Lana $62,835 Konechny, Jacqueline $54,573 Konkin, Blaire $67,997 Konkin, Jill $92,572 Koop, Janelle $79,050 Kopperud, Rachel $69,806 Kornuta, Denys $90,076 Korsrud, Maggie $73,226


Name Amount Koshinsky, Kelly $51,751 Kosokowsky, Chad $88,648 Kosowan-Kirk, Cheryl $90,097 Kostiuk, Danielle $59,259 Krahn, Charity $86,132 Krahn, Stacey $85,984 Krause, Elaine $90,384 Krauss, Brenda $89,536 Kritzer, Shannon $53,081 Kroeker, Alexandra $63,456 Kroeker, Thomas $85,896 Krogstad, Gerald $102,638 Kruger, Jodi $82,558 Kruger, Katherine $100,563 Kruger, Mark $69,098 Krysak, Joel $85,626 Kucey, Glenn $102,641 Kuckartz, Luc $84,948 Kuffner, Todd $89,706 Kumar, Deepak $51,471 Kuny, Lynn $90,076 Kunz, Robert $54,633 Kuprowski, Kate $65,506 Kurpjuweit, Michael $90,362 Kushniruk, Russell $88,188 Kuzub, Laura $85,199 Kvasnak, Michael $61,686 Kwasnicia, Devon $60,453 La, Justin $63,167 Laba, Stanislaus $170,344 Labas, Brittany $64,772 Labe, Valerie $90,232 Lacey, Kelly $90,456 Lafreniere, Kristen $92,938 Laird, Kristy $64,547 Laliberte, Faye $81,877 Laliberte, Lloyd $89,946 Lalonde, Jeremy $63,476 Landry-Benoit, Josianne $65,162 Langan, Lisa $60,736

Name Amount Langlois, Leslie $90,252 Laplante, Dwayne $91,633 Laplante, Renee $113,931 Laroque, Lee $85,896 Larson, Kathryn $67,578 Larson-Wilkie, Megan $89,891 Latremouille, Julie $60,667 Laturnus, Dayna $107,489 Lau, Annique $90,165 Laurendeau, Jenna $64,871 Laverty, Sarah $72,923 Laverty, Tracy $97,657 Lavigne, Tammy $62,804 Lavoie, Elise $69,327 Leake, Jenny $74,212 Leatherdale, Brandon $95,296 Leblanc, Leah $85,962 Lee, Derrick $78,468 Lee, Laurena $85,973 Lee, Megan $95,209 Lee-Walde, Darla $85,371 Lehr, Lana $81,948 Leidl, Derek $86,182 Lemstra, Nicole $71,728 Lendsay, Rachelle $56,755 Lerat, Jody $58,729 Lesyshyn, Daryl $86,149 Letkeman, Wesley $83,642 Leuschen, Erin $85,808 Lewchuk, Sheldon $84,718 Liebrecht, Juanita $64,895 Liebrecht, Linda $91,138 Liggett, Robert $95,924 Lindgren, Laurel $100,430 Lindsay, Travis $73,008 Lindsay, Zakary $65,875 Lishchynsky, Debra $53,666 Lloyd, Ayla $65,419 Lockwood, Dana $82,281 Loewen, Christine $86,380


Name Amount Loewen, Vanessa $60,285 Lofstrom, Paige $82,184 Loitz, Sarah $62,192 Long, Kimberly $85,084 Long, Murray $98,298 Longstaff, Brenton $85,632 Loose, Jaret $90,002 Loraas, Lara $71,828 Loshack, Candace $86,138 Loshack, Justin $91,810 Loshack, Randi $95,986 Losier, Jean $66,198 Love, Matthew $76,187 Loverin, Kenzie $70,323 Loverin, Leah $86,199 Loverin, Mitch $75,192 Low, Miranda $115,500 Lowe, Mitchell $78,886 Luciuk, Alan $94,590 Luciuk, Katherine $85,720 Lucky, Bob $72,540 Luma, Aletta $76,781 Lundsten, Bryan $86,478 Lutkin, Susan $72,157 Lynchuk, Melanie $75,644 Lynchuk, Ryan $75,776 Lyons, Eric $85,654 Lyons, Taylor $52,271 Lysak, Mitchell $78,021 Macaulay, Rachel $74,665 Macbride, Christa $60,086 Macdonald, Mindy $85,568 Macdonald, Tessa $72,281 Macdonald-Smith, Karen $106,642 Macdougall, Barry $220,601 Machnee, Jean $85,896 Macintosh, Bradley $90,927 Mackenzie, Anna $87,202 Mackinnon, Jason $68,544

Name Amount Mackintosh, Patrick $89,964 Maclean, Betty $61,788 Maclellan, Rachael $70,473 Macleod, Kimberley $95,091 Macleod, Marc $88,191 Macleod, Wendy $56,751 Macmillan, Lora $85,361 Macsorley, Cindy $85,720 Madarash-Clarke, Joanne $86,110 Maffenbeier, Ken $51,291 Magnuson, Justin $78,055 Mainil, Ambria $60,382 Malatestinic, Rhea $62,192 Mamer, Vincent $95,241 Manafo, Sarah $90,395 Mancusi, Sandra $89,957 Mann, Nicole $79,526 Manning, Jemahl $67,590 Mantyka, Bill $96,664 Marcotte, Linda $51,567 Markham, Shane $62,410 Markosky-Hodgson, Lisa $64,450 Marshall, Chandrelle $78,099 Marshall, Jeffrey $95,307 Martel, Mario $86,204 Martens, Karen $86,038 Martens, Murray $90,571 Martin, Eric $70,720 Martin, Janelle $95,120 Martin, Jeff $91,101 Martin, Katherine $73,318 Mason, Tabetha $84,650 Massier-Anderson, Kelly $90,571 Matheson, Justin $58,464 Matiko, Laura $85,103 Matiko, Shauna $90,014 May, Katrina $67,170 May, Martin $85,896


Name Amount May, Sheila $93,919 Mayes, Holly $51,180 Mcallister, Jennifer $100,447 Mcbean, Donald $119,086 Mccallum, Sarah $65,495 Mccannell, Tiffany $90,066 Mccarthy, Lindsay $72,358 Mccaw, Katie $70,572 Mcconnell, Sherry $121,610 Mcconnell-Harder, Shelley $62,781 Mccoshen, Kimberly $65,638 Mccrae, Carmen $53,006 Mccrea, Kari $56,637 Mcculloch, Cailey $72,741 Mcdonald, Alissa $64,096 Mcdonald, Heather $83,722 Mcdougall, David $89,761 Mcdougall, Jill $86,391 Mceachern, Rachelle $67,137 Mceachern, Shaun $121,158 Mcewen, Ellen $117,136 Mcewen, Jenna $61,876 Mciver, Emily $70,257 Mcivor, Jill $71,407 Mckay, Cheryl $55,477 Mckay, Emily $80,225 Mckay, Kyla $62,755 Mckee, Jonathan $55,703 Mckenzie, Elin $88,964 Mckenzie, Karen $89,902 Mckinnell, Michelle $81,371 Mckinnon, Danielle $63,050 Mclean, Sheelah $61,847 Mcleod, Courtney $63,331 Mcleod, Dana $85,720 Mcleod, Donald $95,208 Mcmanus, Tracey $51,180 Mcmaster, Geoffrey $91,732 Mcmurtry, Jordan $70,397

Name Amount Mcnarland, Coralee $90,181 Mcnarland, Kevin $113,157 Mcpherson, Iona $66,997 Mcqueen, Gordon $123,658 Mcrae, Robert $73,329 Mcrorie, Tamara $85,632 Mcvittie, Christina $86,501 Mcwillie, Laurel $70,857 Meena, Brittany $69,424 Meier, Curtis $85,103 Melchionna, Michele $89,937 Meldrum, Gregory $89,089 Melnychuk, Nicole $50,865 Melnyk, Sandra $90,444 Mennie, Shannon $90,100 Menz, Erin $81,268 Merasty, Jarrett $75,027 Merced, Manolito $50,960 Meredith, Kelsea $73,545 Miakhil, Silsila $59,206 Michaud, Marie $79,105 Michayluk, Kortney $54,262 Michayluk, Teresa $61,919 Middleton, Alison $85,940 Middleton, Jalynn $69,352 Miket, Deborah $95,252 Miko, Shannon $85,400 Milani, Kane $73,209 Milen, Michael $80,540 Milen, Therese $86,721 Millar, Dustin $91,060 Miller, Harriet $51,818 Miller, Leann $90,362 Miller, Lesley $90,131 Mills, Ashton $55,418 Mills, Elsie $85,896 Milne, Brittany $66,225 Milner, Cameron $95,208 Mintzler, Larry $51,242 Mirtle, Trevor $79,785


Name Amount Mirwald, Christopher $95,085 Miscavish, Lynda $90,324 Mitchell, Darren $91,941 Mitchell, Mckenzie $52,158 Mitchell, Megan $67,501 Mitchell, Nicole $61,862 Mitchell-Duchak, Kristy $71,812 Molder, Finn $90,595 Mollard, Robert $90,197 Moloney, Sarah $95,654 Monahan, Jill $104,077 Monahan, Shawn $54,499 Moneo, Jessica $80,555 Moody, Glenn $90,076 Mooney, Caitlain $68,054 Moore, Braden $68,243 Moore, Lynnea $56,710 Moore, Scott $85,913 Morgan, Dawn $85,851 Morgun, Jessica $54,400 Morin, Derrick $90,727 Morken, Adam $67,837 Morrison, Katherine $70,839 Morrison, Rhonda $88,566 Morstad, Miranda $67,583 Mortenson-Spokes, Stacey $86,006 Morton, Kimberley $89,963 Motilag, Nikki $57,389 Mountney, Tye $86,153 Mueller, Peter $106,185 Muir, Roberta $90,265 Mullen, Kelsey $62,570 Munkholm, Diana $79,687 Munkler, Russell $95,579 Muri, Miles $95,243 Murray, James $51,422 Murray, Janet $85,995 Mushtaq, Kashif $50,144 Muzika, Warren $89,660

Name Amount Myers, Sarah $77,345 Myrol, Travis $103,457 Nahachewsky, Sarah $88,591 Nairn, Jennifer $89,891 Nakoneshny, Kerri $90,131 Negere-Wong, Rachel $98,714 Neigum, Lori $89,891 Neijmeijer, Willette $90,335 Neiman, Gabrielle $73,925 Nelson, Ashley $67,724 Nelson, Kevin $86,690 Netmaker, Rachel $65,146 Neufeld, Arnold $94,791 Neufeld, Ashlea $71,563 Neufeld, Michael $55,217 Neufeldt, Kerri $64,862 Neufeldt-Rodda, Andrea $68,068 Neurauter Sajtos, Gail $117,863 Newbigging, Brenda $86,056 Newstead, Natasha $65,444 Newton, Dean $173,749 Newton, Diane $89,917 Newton, Robert $90,076 Nicholson, Gwen $51,180 Nickolet, Brittni $59,246 Nieman, Nicole $58,323 Nienaber, Cynthia $95,208 Nienaber, Evan $71,711 Nienaber, Shellaine $90,373 Niessen, Anna $90,076 Nizinkevich, Donna $85,896 Njaa, Douglas $125,683 Norris, Colleen $131,798 Nostbakken, Patricia $95,073 Nostbakken, Soren $81,853 Novakoski, Colin $81,113 Nunemaker, Cassandra $61,601 Nunweiler, Susan $75,594 O'dell, Cynthia $79,574


Name Amount O'hagan, Kathryn $57,437 O'shaughnessy, Karen $86,809 O'shea, Megan $85,747 Obey, Faith $68,760 Ochitwa, Stephanie $95,450 Oddan, Tracy $57,160 Ofioguma, Shauna $85,287 Okrainetz, Ryan $93,446 Olfert, Alexis $81,064 Olfert, Evan $86,281 Oliver, Reid $67,845 Ollenberger, Marni $89,200 Olson, Arlene $53,054 Olson, Jennifer $84,694 Olson, Nahanni $87,503 Onufreychuk, Jaime $95,595 Opheim, Dawn $82,176 Ormiston, Mary $95,013 Orosz, Tanya $78,742 Orr, Emma $61,980 Orth, Jason $66,903 Osadchuk, Glenda $86,039 Ouellet, Daniel $62,083 Ouellette, Julia $81,374 Owens, Scott $87,020 Oxelgren, Corinne $104,407 Pacholko, Danielle $65,031 Painchaud, Nicole $67,152 Painchaud, Tracy $83,693 Palmer, Chance $68,310 Palmer, Kristie $67,997 Panchal, Hitarthkumar $51,009 Panchuk, Katherine $95,340 Pankewich, Cari $72,083 Pankratz, Victor $91,567 Papunen, Chasity $52,629 Parada, Lori $72,491 Parangi, Marley $90,108 Park, Hye $64,160 Park, Jessie $92,122

Name Amount Parker, Leanne $85,826 Parker, Tammy $73,360 Parkinson, Tawni $51,573 Parr-Hillestad, Carolyn $90,089 Parson, Allan $85,616 Patkau, Glenn $95,494 Patola, Paula $67,280 Patterson, Barclay $87,354 Paul, Doris $90,076 Paul, Robert $78,158 Paulsen, Sandra $95,758 Pavlin, Jillian $70,602 Payne, Sandra $90,362 Pearson, Mark $68,782 Pederson, Jeffrey $84,491 Pender, Cynthia $85,951 Perkins, Jennavieve $78,686 Perrin, Lindsay $84,669 Peru, Diane $85,610 Pete, Paula $85,439 Peters, Adam $86,947 Peters, Ali $84,111 Peters, Angela $73,476 Peters, Shannon $69,399 Peterson, Bradley $85,896 Peterson, Karen $112,964 Peterson, Mark $90,093 Petrie, Jessica $86,853 Petro, Karen $85,753 Petroutsakos, Tara $86,743 Petty, Jeffrey $67,847 Pewapisconias, Feather $57,897 Philipenko, Deborah $82,120 Phillips, Jill $78,826 Phipps, Elizabeth $108,356 Pichler, Deborah $85,846 Pidwerbeski, Rhonda $86,177 Pidwerbetsky, Duane $90,181 Pierce, Kendall $118,448 Pierce, Shauna $96,318


Name Amount Pilkey, Darren $95,046 Pilon, Jessie $55,903 Piro, Janna $112,615 Pittman, Andrea $90,076 Pittman, Hixon $85,544 Placatka, Morgan $74,329 Pockett, Sheena $75,117 Poellet, Judy $90,076 Poier, Nicole $91,109 Poitras, Mark $63,413 Popescul, Jane $72,500 Popoff, Kristen $61,794 Portas, Holly $81,483 Possberg, Doug $78,516 Possberg, Lindsay $56,596 Postey, Daryl $59,832 Poundmaker, Melissa $97,926 Powell, Catherine $86,804 Powell, Douglas $50,971 Pratte, David $90,340 Prebble, Michael $69,386 Prefontaine, Cheryl $90,158 Prefontaine, Cynthia $89,750 Prefontaine, Linda $85,826 Price, April $70,340 Pringle-Nelson, Coralee $120,250 Printz, Scott $67,557 Pritchard, Graham $89,761 Proctor, Lisa $86,309 Proctor, Lynden $60,983 Prokopchuk, Jamie $105,798 Propp, Coralea $87,750 Pulai, Lori $58,986 Pulfer, Terri $104,729 Puls, Heather $86,061 Punter, Sarah $75,590 Puobi, Dulcie $102,460 Quayle, Kathleen $65,794 Radchenko, Joy $86,226 Rak, Shannon $68,523

Name Amount Ramsden, Jeremy $72,266 Rathour, Seema $96,484 Ratti, Cassidy $58,073 Ratzlaff, Kristen $79,193 Raven, Katherine $66,872 Rayner, Christine $101,400 Redl, William $63,573 Reeve, Patrice $112,364 Regier, Kristina $54,353 Reiber-Hay, Renee $58,811 Reid, Heather $91,507 Reid, Kimberly $86,254 Reid-Shea, Theresa $104,338 Reider, Shane $86,226 Reimer Suggs, Cynthia $85,995 Reinhardt, Brandan $75,521 Reinhart, Brenda $85,554 Reist, Allyson $78,236 Remillard, Line $67,152 Remoundos, Agatha $100,176 Reyda, Siobhan $90,164 Reynaud, Jordan $79,134 Richardson, Jane $59,921 Rigby, Jeremy $52,455 Rigby, Wendy $85,940 Rioux, Tina $91,549 Risling, Brennan $82,918 Ritchie, Kent $65,864 Rittinger, Tyler $86,116 Road, Lisa $64,892 Roberts, Alun $94,195 Roberts, Matthew $67,624 Roberts, Samantha $59,533 Robertson, Harold $125,675 Robertson, Jennifer $85,211 Robertson, Kristen $85,896 Robertson, Maeghan $67,518 Robertson, Tyson $64,463 Robertson-Boersma, Alexandria $67,257


Name Amount Robinson, Ashley $95,439 Robinson, Edith $90,351 Robinson, Joseph $92,105 Rocheleau, Dawn $74,161 Rodomsky, Carlie $76,221 Rogers, Alisa $68,991 Rogowski, Janis $85,755 Rollo, Anne $92,112 Ross, Marnie $102,339 Roszell, Margaret $86,644 Rothery, Valerie $67,152 Rovensky, Virgil $94,234 Rowan, Kerri $91,187 Rowley, Eric $84,836 Rowley, Patricia $90,076 Roy, Christopher $113,948 Roy, Cynthia $62,888 Rozdilsky, George $92,584 Rudy, Robert $90,758 Ruehlen, Kiel $61,854 Ruo, Leslie $95,208 Rusnak, Tamara $72,939 Rutherford, Kerrie $107,998 Rutherford-Cey, Jody $59,981 Ruttle, Launa $85,720 Ryde, Clifford $88,182 Sack Caisse, Patricia $73,044 Sakebow, Coreen $60,288 Salamon, Kristin $84,908 Salen, Sheryl $95,233 Salikin, Jay $118,728 Salt, Jana $81,845 Salter, Allyce $63,648 Salter, Stacey $104,044 Sand, Robyn $82,173 Sandbeck, Lindsay $51,967 Sandbeck, Warren $62,569 Sanden, Kristena $55,309 Sanders, Wanda $86,160 Sandor, Warren $73,963

Name Amount Sands, Carol $85,905 Sarauer, Erin $59,910 Sargeant, Jack $95,208 Sargeant, Thomas $140,000 Saunders, Robert $109,200 Saunderson, Theresa $67,152 Sawatsky, Daniel $75,062 Sawatsky, Laureen $70,354 Scaddan, David $90,076 Scappaticci, Lorelei $56,539 Schaan, Pamela $85,417 Schaan, Somanta $95,208 Schedlosky, Stephanie $51,180 Scheidt, Dawn $50,524 Schellenberg, Daniel $90,494 Scherr, Carly $63,944 Schmidt, Caitlan $64,379 Schmidt, Denise $59,832 Schmidt, Theresa $85,720 Schmidt-Watt, Christopher $67,154 Schmiedge, Kimberley $67,915 Schmitz, Sheri $52,098 Schneider, Brent $86,034 Schneider, Christopher $63,829 Schneider, Jason $69,221 Schnell-Persson, Tracy $92,947 Schoenfeld, Bradley $96,827 Schow, Charlene $73,948 Schrader, Leah $86,006 Schroeder, Jaime $114,524 Schroeder, Rebecca $86,716 Schule, Matthew $63,529 Schultz, Melissa $79,760 Schumacher, Craig $85,676 Schwan, Shelley $62,343 Schwanke, Jonathan $86,881 Schwanke, Suzy $86,380 Scissons, Kimberley $86,232 Scott Lindsay, Jana $89,866


Name Amount Scott, Amanda $67,588 Scott, Anna $65,352 Scott, Deanna $144,832 Scott, Stefan $62,318 Scrimshaw, Charlene $176,325 Scrivens, Erin $67,434 Seamer, Kari $53,886 Searcy, Karen $90,028 Sego, Krista $113,984 Seibel, Linda $90,599 Sekulich, Wendy $85,918 Sellers, Melissa $59,021 Senger, Cindy $85,896 Serack, Gregory $50,073 Serblowski, Ryan $72,037 Sestak, Ruth $87,029 Settee Usiskin, Mika $80,403 Shandler, Rob $91,935 Shangraw, Cassandra $85,925 Sharp, Rachel $90,076 Shepherd, Curtis $119,909 Shepherd, Jeffery $113,842 Shewchuk, Heather $86,537 Shewchuk, Nicole $62,707 Shewchuk, Stephanie $72,818 Shircliff, Kimberley $95,681 Shirley, Thane $89,919 Shmon, Amber $61,131 Shmyr, Kevin $81,964 Shultz, Lacy $72,125 Shuttleworth, Robyn $90,296 Shyluk, Deena $108,012 Siba, Kristin $112,264 Sieffert, Glenn $51,337 Siemens, Timothy $95,490 Sifford, Amanda $57,447 Sikorski, David $53,856 Silbernagel, Sybille $85,896 Simes, Thomas $89,706 Simpson, James $86,149

Name Amount Simpson, Janet $119,081 Simpson, Leanne $65,565 Simpson, Michelle $91,350 Singh, Sereena $50,228 Sinnett, Darrin $119,340 Sium, Danielle $60,562 Skjerven, Shane $187,824 Slater, Carol $90,824 Sloboda, David $121,910 Slominski, Lisa $70,892 Smith, Bradley $115,630 Smith, Carey $91,374 Smith, Carl $85,896 Smith, Kristen $90,019 Smith, Reagan $86,894 Smith, Sean $92,437 Smith, Sharon $95,209 Smith, Tiffany $93,644 Smith-Windsor, Jodi $90,827 Smith-Windsor, Matthew $91,135 Smysniuk, Kristin $75,296 Smyth, Lanette $68,781 Sobottka, Sandra $63,882 Sokul, Gillian $75,931 Sollosy, Sharon $88,860 Somers-Peters, Staci $90,076 Somerville, Patrick $95,414 Sommerfeld, Amber $62,502 Sookerokoff, Lisa $67,152 Soper, Kristy $76,534 Soroski Olfert, Carrie $73,573 Soucy, Jeffrey $95,208 Southgate, Carmen $81,713 Spafford, Brooke $67,159 Spafford, Callie $63,344 Speidel, Donald $84,948 Speir, Jeffrey $95,200 Spence, David $73,858 Spencer, Bonnie $85,736


Name Amount Spicer, Renee $77,306 Spurr, Ronald $64,271 St. Pierre, Scott $104,729 Stankowski, Lockhart $103,393 Steckler, Gloria $88,536 Steele, Jennifer $72,612 Stefanson-Pexa, Stefanie $86,160 Stegeman, Denae $59,417 Stehr, Jeffrey $67,332 Stensrud, Craig $90,604 Stensrud, Jennifer $73,080 Stevens, Debbie $117,184 Stevenson-Laverty, Kari $86,259 Stewart, Christopher $88,045 Stewart, Lainie $66,623 Stewart, Neil $91,792 Stock, Jennifer $89,706 Stockham, Michael $85,285 Stolar, Geraldine $90,346 Stone, Sara $95,824 Stonehouse, Natasha $75,479 Stott, Torey $63,187 Strange, Gillian $94,455 Strange, Kim $85,544 Street, Kris $91,018 Streisel, Adam $74,512 Strelioff, Karsten $71,043 Strueby, Shanna $112,109 Strunk, Alexandra $66,084 Sukut, Alan $90,098 Sumner, Karin $71,328 Sumners, Kathleen $85,808 Sun, Meng $61,715 Surdu, Yvonne $90,087 Sutton, Keri $64,539 Swan, Dean $118,926 Sweet, Tony $79,236 Sydiaha, Melanie $90,759 Sylvester, Angela $53,692

Name Amount Symynuk, David $57,974 Tait, Megan $68,453 Tam, Ivan $118,728 Tamblyn, Tobi $96,674 Tang, Janelle $94,845 Tangjerd, Heather $85,720 Tataryn, Valerie $86,666 Tate, Melissa $81,287 Taylor, Deborah $86,259 Taylor, Jennifer $67,559 Taylor, Patricia $85,951 Taylor, Susan $85,918 Tegenkamp, Marla $88,645 Tessmann, Chantelle $84,607 Tetrault, Douglas $103,550 Theriault, Lise $95,318 Thibodeau, Brenda $56,661 Thiessen, Alyshia $60,553 Thiessen, Glenn $90,599 Thiessen, Jocelyn $60,755 Thivierge, Adine $84,231 Thivierge, Diana $71,342 Thomas, Shayna $58,590 Thomas, Wendy $99,084 Thompson, Bret $86,530 Thompson, Craig $51,205 Thompson, Jesmond $69,933 Thompson, Lynnette $85,939 Thompson, Tracee $61,328 Thon, Krista $71,493 Thornhill, Courtney $78,612 Thorpe, Glenn $60,483 Thorstad, Andra $90,561 Thorstad, Brian $104,631 Tilbury, Shauna $118,337 Tilk, Debra $91,197 Tillman, Cassidy $79,767 Timm, Michelle $86,033 Titus, Allison $89,891 Tooley, Danielle $106,958


Name Amount Topp, Nicola $66,834 Torgunrud, Crystal $100,074 Toth, Traci $80,268 Totland, Jenna $73,159 Tourangeau, Norine $96,190 Trapp, Jason $74,217 Troesch, Leo $107,568 Tumbach, Matthew $82,999 Tunison, Scott $118,728 Turner, Arin $81,506 Tysowski, Kevin $93,306 Uhrich, Karen $89,799 Uitti, Alison $89,706 Ukrainetz, Glen $90,538 Ulrich, Jonelle $104,634 Underwood, Kathleen $111,536 Urn, William $52,767 Valentine, Jaime $169,848 Van Hesteren, Sherry $104,729 Van Olst, Jamie $75,544 Van Olst, Jeremy $86,274 Van't Hof, Dorothy $94,309 Vandenberg, Erin $98,991 Vandenheuvel, Steven $72,788 Vangool, Helen $65,542 Vanthuyne, Nicole $85,544 Vasko, Stacey $90,081 Vavala, David $72,176 Vedress, Janel $73,231 Velonas, Charlene $86,052 Verma, Krishan $60,727 Veszi, Michael $79,596 Vetter, Sherry $95,110 Vickaryous, Kelly $89,318 Vincent, Stephen $92,566 Vinet, Rosemary $86,369 Vucinic, Bojana $79,575 Wachs, Brent $90,746 Wacker, Rhonda $86,677 Wagar, Jason $75,443

Name Amount Wagar, Melanie $86,713 Wagner, Celeste $61,268 Wagner, Eric $86,453 Wagner, Lisa $90,076 Wahba, Salah $51,451 Waldron, Michael $64,957 Walker, Shannon $73,875 Wallace, Jennifer $90,076 Walling, Terriann $73,806 Walter, Carlene $90,076 Walters, Lesley $90,405 Ward, Catherine $104,514 Ward, Sarah $87,859 Warrington, Christina $84,034 Warrington, Darcy $85,979 Waslen, Janelle $66,406 Wasylyniuk, Roxann $85,929 Watson, Millicent $88,779 Watts, Bradley $90,771 Watts, Steven $86,853 Wdowiak, Jennifer $64,849 Weaver, Janet $85,714 Webb, Sarah $60,779 Wegner, Meagan $75,556 Wehner, Deborah $59,832 Weiman, Kristen $79,133 Weimer, Heather $89,965 Weinmaster, Donnalee $169,848 Weisbeck, Barbara $51,180 Weisberg, Elisabeth $64,107 Weisman, Gideon $77,448 Welch, Shannon $100,250 Welder, Nicole $88,325 Welwood, Arielle $67,138 West, Crystal $87,431 Westelaken, Kristen $60,721 Westfield, Robbie $53,455 Whitehead, Tara $83,207 Whitt, Rae $60,050 Wiebe, Callie $102,457


Name Amount Wiebe, Dean $86,114 Wiebe, Joshua $97,818 Wiegers, Warren $94,329 Wiens, Michelle $65,735 Wigelsworth, Debra $95,263 Wihak, Reginald $95,678 Wilderman, Mark $86,121 Wilkinson, Deborah $89,114 Will, Bradley $85,659 Willey, Shaun $90,020 Williams, Brittany $76,238 Williams, Janet $104,534 Williams, Shari $101,287 Williams, Thomas $63,793 Williams, Trudy $87,601 Willms, Colin $63,608 Willms, Dana $78,391 Wilson, Candace $98,899 Wilson, Clayton $60,167 Wilson, Robert $119,251 Wilson, Tammy $86,201 Winberg, Sara $76,157 Windrim, Kristen $60,772 Wingert, Shane $90,747 Winkel, Michael $57,952 Wipf, Jacob $73,751 Wist, Kelly $86,237 Woiden, Kendra $76,292 Wolter, Lindsay $86,111 Woo, Kathy $85,577 Wood, Genevieve $118,811 Wood, Stephanie $83,034

Name Amount Wood, Tammy $86,017 Woods-Fehr, Andrea $94,486 Wooller, Karen $85,574 Worme, Ian $67,552 Worobec, Hilda $59,832 Worth, Samara $61,936 Woytiuk, Marci $86,424 Woytowich, Robert $95,824 Wright, Heather $90,120 Wright, Jamie $52,795 Wright, John $95,637 Wright, Natasha $59,705 Wudrich, Sheril $86,017 Wuttunee, Tammy $113,706 Wyatt, Debbie $55,462 Yaganiski, Bailee $54,247 Yahyahkeekoot, Leo $85,896 Yausie, Ryan $76,342 Yee, Danny $90,076 Yee, Deborah $95,208 Yee, Nichole $67,766 Yong, Kai $85,946 Young, Cheryl $85,455 Young, Jordan $65,947 Young, Sarah $55,488 Yun, Christine $75,146 Zaluski, Kathleen $92,237 Zbeetnoff, Stacey $85,923 Zoerb, Scott $53,952 Zoller, Anna $94,364 Zurevinski, Kristin $64,957

Transfers Name Amount St. Paul's R.C.S.S.D. #20 $262,321

Name Amount Whitecap Dakota First Nation $749,418


Supplier Payments Name Amount Acklands-Grainger Inc. $70,442 Acrodex Inc $72,868 Action Office Interiors $108,892 Ainsworth Inc. $80,290 Akin Construction $89,749 Al Anderson's Source For Sport $277,973 Alliance Energy Ltd $93,099 Allmar Inc. $60,373 Allspace Office Solutions Inc $149,394 Amazon.Ca $416,093 Apple Canada Inc $79,431 Aquifer Distribution Ltd $55,968 Av Shuttle Cab $232,916 Bank Of Montreal $60,997 Bayshore Healthcare Ltd $83,281 Black & Mcdonald Ltd $83,466 Bonnie Read $142,903 Boreal Laboratories Ltd $59,810 Brault Et Bouthillier $62,118 Business Furnishing (Sask) Ltd $684,513 C & F Installations Co (1984) $84,247 Camp Kadesh $79,642 Canadian Test Centre Inc (Ctc) $121,551 Candorbuild Construction Corp $174,822 Carmont Construction Ltd $523,244 Century Roofing & Sheet Metal $951,346 Cervus Equipment $90,941 Charter Telecom Inc $119,239 CHEP Good Food Inc $98,187 City Of Saskatoon $3,769,719 Clark Roofing (1964) Ltd $341,964

Name Amount Co-Operators $2,487,686 Connex Telecommunications Inc $100,328 Covertite Eastern Ltd. $159,470 CP Distributors Ltd $79,159 Cypress Sales Partnership $192,534 D2 Construction Ltd $425,398 Darrel Epp Architect $74,193 Dell Canada Inc $90,605 Deloitte Management Services $62,057 Dieter Martin Greenhouse $52,647 Dollarama $62,410 Dynamic Glass & Door Ltd $62,214 EB's Source For Adventure $50,860 Eecol Electric Corp $56,918 Emco Corporation $54,102 Federated Co-Operatives Ltd $89,938 FirstCanada ULC $3,791,951 Flynn Canada Ltd $1,472,263 Follett School Solutions, Inc $99,462 Great Western Saw Ltd $51,868 HAID General Construction Ltd $50,433 Haid Roofing Ltd $59,357 HBI Office Plus Inc. $387,025 Hertz Northern Bus $2,119,641 Home Depot $53,775 IdeaSource Recognition & Rewards $51,051 Imperial Parking Canada Corp $216,372


Name Amount Inland Audio Visual Ltd (Wpg) $50,966 International Baccalaureate Org $100,119 Ion United Inc $69,864 Jerbear Books $57,737 Johnson Controls Ltd $176,032 Jostens Canada Ltd $50,114 Kemsol Products Ltd $55,828 Keystone Paving Corporation $57,995 Kim Constructors Ltd $2,531,368 Kindrachuk Agrey Architects Ltd $576,105 Long & Mcquade Ltd $85,467 Loraas' Disposal Services Ltd $117,888 M.N.S. Ltd $112,114 M3 Contracting Ltd $623,993 Maplewood Computing Ltd $62,842 Marsh Canada Limited $662,200 McNally Robinson Booksellers $88,039 Medichair Saskatoon Lp $73,136 Midpoint Development Ltd $65,503 Musicraft Instrument Repair $50,599 Nedco-Div Of Rexel Canada Elec $50,325 Nelson Education Ltd $65,638 Nickel Plumbing & Heating $64,713 Olympian Sports $54,634 Pace Chemicals Ltd $59,519 Park N Play Design Co Ltd $226,236 Pearson Canada Inc T46254 $125,209

Name Amount Penney Murphy & Associates $115,944 Perfection Plumbing $89,629 Pinnacle Distribution Inc $379,903 Powerland Computers $285,453 Powerschool Canada Ulc (Srb) $181,248 Prairie Paving $59,799 Precision Asphalt $100,119 Prince Albert Northern Bus $70,035 Ranch Ehrlo Society $268,080 Real Canadian Wholesale Club $146,910 Real Cdn Superstore #1 $109,067 Rely-Ex Contracting $260,682 Roof Management & Inspection $272,880 Round Table Management Ltd. $256,054 S.S.S.A.D. $77,173 Saskatchewan Power Corp $1,123,758 Saskatoon Christian School $192,373 Saskatoon Downtown Youth Centre $60,107 Saskatoon Fire & Flood $681,011 Saskatoon Industry-Ed Council $54,561 Saskatoon Misbah School $428,922 Saskatoon Prairieland Park $68,425 Saskatoon Soccer Centre Inc $146,275 Saskatoon Sports Field Solutions $69,821 Saskenergy $1,347,637 Sasktel $224,760


Name Amount Saunders Book Company $69,202 Scholantis Learning Systems $62,858 Scholastic Book Fairs $81,607 Scholastic Canada Ltd $61,560 School Specialty Canada $88,538 Schoolhouse Products Inc. $51,515 SEPW Architecture Inc $111,423 Shanahans Limited Partnership $58,978 Shaw Business $114,419 Spectrum Educational Supplies $110,077 SSBA $175,301 St. John's Music $215,363 Staples Business Supply Inc $71,448 Supreme Office Products Ltd $711,056 Sysco $146,390 Table Mountain Regional Park $54,019

Name Amount TCU Place $174,327 Theraplay Pediatric Occupation $76,396 TM Designs $97,433 Toronto Dominion Bank $216,889 Trade West Equipment Ltd $971,580 Travel Masters Inc $247,899 Troy Life & Fire Safety Ltd $69,993 United Group $549,398 VCM Construction Ltd $63,270 Veritiv Canada, Inc $72,663 Vipond Fire Protection $96,193 Wal-Mart Supercenter $135,118 Wbm Technologies Inc $184,931 Wells Interiors Inc $300,792 West Jet $88,980 Westcon Equipment & Rentals $65,379 Wild Rose Flooring Ltd $160,969 Wolseley Mechanical Group-Midw $126,658 Xerox Canada Ltd $439,502

Other Expenditures Name Amount Can Union Pub Emp Local 8443 $534,304 Minister Of Finance $57,112 Minister Of Revenue $75,677 Receiver General For Canada $51,967,115 Saskatchewan Teachers' Federation $21,022,847

Name Amount Saskatoon Teachers' Association $207,572 Teachers Superannuation Commis $284,796 Teachers Superannuation Fund $52,110 Workers' Compensation Board $569,572


Appendix B – Management Report and Audited Financial Statements


Consolidated Financial Statements of

THE BOARD OF EDUCATION OF THE

SASKATOON SCHOOL DIVISION NO. 13 OF

SASKATCHEWAN

Year ended August 31, 2018


Management’s Responsibility for the Consolidated Financial Statements

The school division’s management is responsible for the preparation of the consolidated financial statements in

accordance with Canadian public sector accounting standards and the format specified in the Financial Reporting

Manual issued by the Ministry of Education. The preparation of financial statements necessarily involves the use of

estimates based on management’s judgment, particularly when transactions affecting the current accounting period

cannot be finalized with certainty until future periods.

The school division’s management maintains a system of accounting and administrative controls to ensure that

accurate and reliable financial statements are prepared and to provide reasonable assurance that transactions are

authorized, assets are safeguarded, and financial records are properly maintained to provide reliable information for

the preparation of financial statements.

The Board of Education is comprised of elected officials who are not employees of the school division. The Board is

responsible for ensuring that management fulfills its responsibilities for financial reporting and internal control, and

for approving the consolidated financial statements. The Board is also responsible for the appointment of the school

division's external auditors.

The external auditors, Deloitte LLP, conduct an independent examination in accordance with Canadian auditing

standards and express their opinion on the consolidated financial statements. The accompanying Auditor’s Report

outlines their responsibilities, the scope of their examination and their opinion on the school division’s consolidated

financial statements. The external auditors have full and free access to, and meet periodically and separately with,

both the Board and management to discuss their audit findings.

On behalf of the Board of Education of the Saskatoon School Division No.13 of Saskatchewan:

Board Chair

Director of Education

Chief Financial Officer

November 27, 2018Date


INDEPENDENT AUDITOR’S REPORT

To the Trustees of the Board of Education of the Saskatoon School Division No. 13 of Saskatchewan (“the School Division”):

We have audited the accompanying consolidated financial statements of the School Division, which comprise the consolidated statement of financial position as at August 31, 2018, the consolidated statements of operations and accumulated surplus from operations, remeasurement gains and losses, changes in net financial assets and cash flows for the year then ended, and notes, comprising a summary of significant accounting policies and other explanatory information.

Management's Responsibility for the Financial Statements 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.

Auditor’s Responsibility 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 our 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, we consider 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.

Opinion In our opinion, the consolidated financial statements present fairly, in all material respects, the consolidated financial position of the School Division as at August 31, 2018, and its results of operations, remeasurement gains and losses, changes in net financial assets and cash flows for the year then ended in accordance with Canadian public sector accounting standards.

Chartered Professional Accountants Licensed Professional Accountants

Saskatoon, Saskatchewan November 27, 2018

Deloitte LLP Suite 400 122 – 1st Avenue S Saskatoon, SK S7K 7E5 Canada

Tel: 306-343-4400 Fax: 306-343-4480 www.deloitte.ca


THE BOARD OF EDUCATION OF THE SASKATOON

SCHOOL DIVISION NO. 13 OF SASKATCHEWAN

Consolidated Statement of Financial Position

as at August 31, 2018

2018 2017

$ $

Financial Assets

Cash and Cash Equivalents 21,981,529 15,259,184

Accounts Receivable (Note 8) 2,227,277 9,148,774

Portfolio Investments (Note 4) 15,945,297 26,810,820

Total Financial Assets 40,154,103 51,218,778

Liabilities

Accounts Payable and Accrued Liabilities (Note 9) 12,328,472 11,817,967

Long-Term Debt (Note 10) 8,710,287 9,825,072

Liability for Employee Future Benefits (Note 6) 6,020,300 5,757,800

Deferred Revenue (Note 11) 2,030,262 5,319,614

Total Liabilities 29,089,321 32,720,453

Net Financial Assets 11,064,782 18,498,325

Non-Financial Assets

Tangible Capital Assets (Schedule C) 301,217,358 306,521,487

Prepaid Expenses 423,475 492,409

Total Non-Financial Assets 301,640,833 307,013,896

Accumulated Surplus (Note 14) 312,705,615 325,512,221

Accumulated Surplus is Comprised of:

Accumulated Surplus from Operations 312,699,467 325,514,095

Accumulated Remeasurement Gains and Losses 6,148 (1,874)

Total Accumulated Surplus (Note 14) 312,705,615 325,512,221

Unrecognized Assets (Note 17)

Contractual Rights (Note 18)

Contingent Liabilities (Note 19)

Contractual Obligations and Commitments (Note 20)

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

Approved by the Board:

Board Chair

Chief Financial Officer




Consolidated Statement of Operations and Accumulated Surplus from Operations

for the year ended August 31, 2018

2018 2018 2017

Budget Actual Actual

$ $ $

REVENUES(Note 15)

Property Taxation 40,184,425 39,808,099 118,680,271

Grants 190,096,420 189,577,656 173,588,991

Tuition and Related Fees 2,017,000 2,212,840 2,683,893

School Generated Funds 4,955,000 4,507,723 5,062,826

Complementary Services (Note 12) 3,259,432 3,179,083 3,162,242

External Services (Note 13) 6,565,675 8,235,333 8,774,226

Other 1,427,000 1,416,375 1,332,919

Total Revenues (Schedule A) 248,504,952 248,937,109 313,285,368

EXPENSES

Governance 635,460 594,595 1,418,469

Administration 6,518,908 6,804,498 6,673,476

Instruction 192,130,741 194,100,802 191,792,495

Plant 38,054,816 38,563,062 32,428,131

Transportation 6,440,051 6,093,803 7,547,026

Tuition and Related Fees 312,000 309,200 288,541

School Generated Funds 4,955,000 4,385,802 4,831,427

Complementary Services (Note 12) 3,299,853 2,911,701 3,172,204

External Services (Note 13) 6,765,165 7,564,992 8,191,200

Other Expenses 318,080 423,282 396,675

Total Expenses (Schedule B) 259,430,074 261,751,737 256,739,644

Operating Surplus (Deficit) for the Year (10,925,122) (12,814,628) 56,545,724

Accumulated Surplus from Operations, Beginning of Year 325,514,095 325,514,095 268,968,371

Accumulated Surplus from Operations, End of Year 314,588,973 312,699,467 325,514,095





Consolidated Statement of Remeasurement Gains and Losses

as at August 31, 2018

2018 2017

$ $

Accumulated Remeasurement Gains (Losses), Beginning of Year (1,874) 9,427

Unrealized gains (losses) attributable to:

Portfolio investments 6,148 (1,874)

Amounts reclassified to the statement of operations:

Portfolio investments 1,874 (9,427)

Net remeasurement gains and (losses) for the year 8,022 (11,301)

Accumulated Remeasurement Gains (Losses), End of Year 6,148 (1,874)





Consolidated Statement of Changes in Net Financial Assets


2018 2018 2017


$ $ $

(Note 15)

Net Financial Assets, Beginning of Year 18,498,325 18,498,325 15,406,790

Changes During the Year

Operating Surplus (Deficit) for the Year (10,925,122) (12,814,628) 56,545,724

Acquisition of Tangible Capital Assets (Schedule C) (8,170,985) (8,847,961) (63,608,602)

Amortization of Tangible Capital Assets (Schedule C) 15,530,000 14,152,090 10,135,503

Net Change in Other Non-Financial Assets - 68,934 30,211

(3,566,107) (7,441,565) 3,102,836

Net Remeasurement Gains (Losses) - 8,022 (11,301)

Change in Net Financial Assets (3,566,107) (7,433,543) 3,091,535

Net Financial Assets, End of Year 14,932,218 11,064,782 18,498,325





Consolidated Statement of Cash Flows


2018 2017

$ $

OPERATING ACTIVITIES

Operating Surplus (Deficit) for the Year (12,814,628) 56,545,724

Add (Deduct) Non-Cash Items Included in Surplus / Deficit (Schedule D) 14,152,090 (39,714,699)

Net Change in Non-Cash Operating Activities (Schedule E) 4,474,084 (1,972,526)

Cash Provided by Operating Activities 5,811,546 14,858,499

CAPITAL ACTIVITIES

Cash Used to Acquire Tangible Capital Assets (8,127,524) (13,758,400)

Cash Used by Capital Activities (8,127,524) (13,758,400)

INVESTING ACTIVITIES

Cash Used to Acquire Portfolio Investments (15,939,149) (26,812,694)

Proceeds on Disposal of Portfolio Investments 26,812,694 24,510,085

Cash Provided (Used) by Investing Activities 10,873,545 (2,302,609)

FINANCING ACTIVITIES

Repayment of Long-Term Debt (1,835,222) (3,009,111)

Cash Used by Financing Activities (1,835,222) (3,009,111)

INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 6,722,345 (4,211,621)

CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 15,259,184 19,470,805

CASH AND CASH EQUIVALENTS, END OF YEAR 21,981,529 15,259,184





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 asa corporation under the name of “The Board of Education of the Saskatoon School Division No.13 of Saskatchewan” and operates as “Saskatoon Public Schools”. The school division provideseducation services to residents within its geographic region and is governed by an electedboard of trustees. The school division is exempt from income tax and is a qualified donee forcharity purposes 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.

Controlled Entities

Control is defined as the power to govern the financial and operating policies of another

organization with the expected benefits or risk of loss to the school division. Control

exists so long as the school division has the power to govern, regardless of whether the

school division chooses to exercise this power.

All of the assets, liabilities, revenues and expenses of controlled organizations are

consolidated line-by-line after adjusting the accounting policies to a basis consistent with

the accounting policies of the school division. Inter-organizational transactions and

balances have been eliminated.

Saskatoon Public Schools Foundation Corp. (the “Foundation”) is incorporated

under the Saskatchewan Non-Profit Corporations Act, 1995 and was established

to carry on activities which are for the charitable purpose of the advancement of

education and enhancement of the quality of education offered by the schooldivision. The Foundation has registered charity status.






c) 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 $6,020,300 (2017 - $5,757,800) because

actual experience may differ significantly from actuarial estimations.

property taxation revenue of $39,808,099 (2017 - $118,680,271) because final tax

assessments may differ from initial estimates.

useful lives of capital assets and related amortization of $14,152,090 (2017 -

$10,135,503) because the actual useful lives of the capital assets may differ from

their estimated economic lives.

the asset for employee pensions of $0 (2017 - $307,000) because actual experience

may differ significantly from actuarial estimations.

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.

d) 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.

Financial instruments are assigned to one of the two measurement categories: fair value,

or cost or amortized cost.

i) Fair Value

Fair value measurement applies to portfolio investments in equity instruments that are

quoted in an active market.






Any associated transaction costs are expensed upon initial recognition. Unrealized

changes in fair value are recognized in the consolidated statement of remeasurement

gains until they are realized, at which time they are transferred to the consolidated

statement of operations and accumulated surplus from operations.

Fair value is determined by quoted prices (unadjusted) in active markets for identical

assets or liabilities.

When a decline in fair value is determined to be other than temporary, the amount of

the loss is removed from any accumulated remeasurement gains and reported in the consolidated statement of operations and accumulated surplus from operations.

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.

ii) Cost or Amortized Cost

All other 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.

e) 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.






Accounts Receivable includes provincial grants receivable and other receivables.

Provincial grants receivable represent capital 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 GICs, term deposits, and securities made to obtain a

return on a temporary basis with maturity terms between three months and one year. The

school division values its portfolio investments in accordance with its policy for financial

instruments, as described in Note 2 (d).

f) 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, other vehicles, furniture and

equipment, computer hardware and software, audio visual equipment, assets held under

capital lease 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.

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

Other vehicles – passenger 5 years

Other vehicles – heavy (graders, 1 ton truck, etc.) 10 years

Furniture and equipment 10 years

Computer 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 Workers’

Compensation premiums.

g) 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 capital loans 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.

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.

h) Employee Pension Plans

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

Multi-Employer Defined Benefit Plans

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.

Defined Benefit Plan Administered by the School Division

The school division administers a defined benefit plan to employees who are not eligible

to participate in the teachers’ pension plans described above. The net pension asset is the

difference between the value of the accrued benefit obligation and the market value of

related pension plan assets, net of unamortized actuarial gains and losses, and is reflected

in these consolidated financial statements in Note 8 – Accounts Receivable.

The cost of pension benefits earned by employees is actuarially determined using the

projected benefit method pro-rated on service and using assumptions including the

pension plan's expected investment yields, discount rates, inflation, salary escalations,

mortality of members, terminations and the ages at which members will retire. Actuarial

gains and losses are changes in the value of the accrued benefit obligation and the

pension fund assets resulting from the difference between the actual and expected results

or resulting from changes in actuarial assumptions. Actuarial gains and losses are

deferred and amortized over the average remaining service life of the related employee

groups.






i) 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 City

of Saskatoon 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 the City of Saskatoon who levies and collects the property tax on behalf of

the school division. The final annual taxation amounts are reported to the school division

by the City of Saskatoon 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.






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 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.

3. SHORT-TERM BORROWINGS

Bank indebtedness consists of a demand operating line of credit with a maximum borrowing

limit of $30,000,000 that bears interest at a rate of prime minus 1% per annum with

ScotiaBank. This line of credit is authorized by a borrowing resolution by the board of

education and is secured by operating revenue of the school division. This line of credit was

approved by the Minister of Education on January 21, 2013. There was no balance drawn on

the line of credit at August 31, 2018 or August 31, 2017.






4. PORTFOLIO INVESTMENTS

Portfolio investments are comprised of the following:

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

Canadian Western, Notice Deposit, Interest of Prime minus 1.50%, due Dec. 21, 2018 8,000,000$ -$

Canaccord Genuity, Term Deposit, Interest of 2.37%, due Feb. 5, 2019 3,000,000 -

Bank of Montreal, Term Deposit, Interest of 2.40%, due Mar. 5, 2019 4,000,000 -

Scotiabank, GIC, Interest of 1.57%, due Dec. 20, 2017 - 7,000,000

Scotiabank, GIC, Interest of 1.73%, due Apr. 27, 2018 - 5,000,000

Scotiabank, GIC, Interest of 1.77%, due May 30, 2018 - 6,000,000

Scotiabank, GIC, Interest of 1.80%, due June 28, 2018 - 4,000,000

Raymond James, Term Deposit, Interest of 1.85%, due June 28, 2018 - 4,000,000

Total portfolio investments reported at cost and amortized cost 15,000,000 26,000,000

Portfolio investments in the fair value category: Cost Fair Value Cost Fair Value

Equity investments in active market 939,149 945,297 812,694 810,820

Total portfolio investments reported at fair value 939,149 945,297 812,694 810,820

Total portfolio investments 15,945,297$ 26,810,820$

2018 2017

5. EXPENSES BY FUNCTION AND ECONOMIC CLASSIFICATION

Function

Salaries &

Benefits

Goods &

ServicesDebt Service

Amortization

of TCA

2018

Actual

2017

Actual

Governance $ 285,232 $ 309,363 $ - $ - $ 594,595 $ 1,418,469

Administration 5,899,921 719,510 - 185,067 6,804,498 6,673,476

Instruction 179,573,740 11,965,494 - 2,561,568 194,100,802 191,792,495

Plant 13,070,512 14,087,095 - 11,405,455 38,563,062 32,428,131

Transportation - 6,093,803 - - 6,093,803 7,547,026

Tuition and Related Fees - 309,200 - - 309,200 288,541

School Generated Funds - 4,385,802 - - 4,385,802 4,831,427

Complementary Services 2,615,697 296,004 - - 2,911,701 3,172,204

External Services 4,301,315 3,263,677 - - 7,564,992 8,191,200

Other - 134,230 289,052 - 423,282 396,675

TOTAL $ 205,746,417 $ 41,564,178 $ 289,052 $ 14,152,090 $ 261,751,737 $ 256,739,644






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,

severance benefits, retirement gratuity, and vacation 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) 15 15

Liability for Employee Future Benefits 2018 2017

Accrued Benefit Obligation - beginning of year 6,312,000$ 6,737,100$

Current period service cost 508,500 575,600

Interest cost 177,300 148,900

Benefit payments (460,700) (443,500)

Actuarial gains (811,800) (706,100)

Accrued Benefit Obligation - end of year 5,725,300 6,312,000

Unamortized Net Actuarial Gains (Losses) 295,000 (554,200)

Liability for Employee Future Benefits 6,020,300$ 5,757,800$

Employee Future Benefits Expense 2018 2017

Current period service cost 508,500$ 575,600$

Amortization of net actuarial loss 37,400 84,500

Benefit cost 545,900 660,100

Interest cost 177,300 148,900

Total Employee Future Benefits Expense 723,200$ 809,000$






7. PENSION PLANS

Multi-Employer Defined Benefit Plans

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

as follows:

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.

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

2017

STRP STSP TOTAL TOTAL

Number of active School Division members 2,372 20 2,392 2,375

Member contribution rate (percentage of salary) 9.50%-13.50% 6.05%-7.85% 6.05%-13.50% 6.05%-13.50%

Member contributions for the year 17,320,226$ 54,008$ 17,374,234$ 17,176,006$

2018

Defined Benefit Plan Administered by the School Division

The school division administers a defined benefit plan to employees who are not eligible to

participate in the teachers’ pension plans which provides benefits based on length of service

and pensionable earnings. The net pension asset represents accrued pension benefits less the

fair value of related pension assets and the balance of unamortized experience gains and

losses and is reflected in these consolidated financial statements as accounts receivable as the

school division is ultimately responsible for the funding of these pension obligations.

Actuarial valuations for accounting purposes are performed at least triennially using the

projected accrued benefit actuarial cost method. The most recent valuation was prepared by

AON Consulting, an actuarial services firm, as at December 31, 2017. The accrued benefit

obligation reported in the tables below is based on the extrapolation of the 2017 valuation.






The market value of pension plan assets reported in the tables is done in accordance with the

methodology used for the December 31, 2017 actuarial valuation report for the plan, which is

market value. The previous extrapolation for accounting purposes utilized a smoothed value

of assets.

Details of the plan are as follows:

2018 2017

Number of active School Division members 968 958

Number of former members, superannuates and surviving spouses 516 483

Member contribution rate (percentage of salary) 8.10% 8.10%

School Division contribution rate (percentage of salary) 9.10% 9.10%

Member contributions 3,058,000$ 3,115,000$

School Division contributions 3,425,000$ 3,489,000$

Benefits paid (6,593,000)$ (5,984,000)$

Actuarial extrapolation date Aug 31/2018 Aug 31/2017

Long-term assumptions used:

Salary escalation rate - Beginning of year 3.25% 3.50%

Salary escalation rate - End of year 3.25% 3.25%

Expected rate of return on plan assets - Begininng of year 6.15% 6.85%

Expected rate of return on plan assets - End of year 6.15% 6.15%

Discount rate - Beginning of year 6.15% 6.85%

Discount rate - End of year 6.15% 6.15%

Inflation rate - Beginning of year 2.25% 2.50%

Inflation rate - End of year 2.25% 2.25%

Expected average remaining service life (years) 12 12






Net Pension Asset 2018 2017

Accrued Benefit Obligation - beginning of year 124,333,000$ 114,683,000$

Current period benefit cost 5,059,000 4,807,000

Interest cost 7,599,000 7,816,000

Benefit payments (6,593,000) (5,984,000)

Actuarial gains / losses (1,139,000) 3,011,000

Accrued Benefit Obligation - end of year 129,259,000 124,333,000

Pension Plan Assets at market value - beginning of year 125,358,000 115,910,000

Employer contributions 3,425,000 3,489,000

Employee contributions 3,058,000 3,115,000

Return on plan assets 7,706,000 7,961,000

Actuarial gains 3,511,000 867,000

Benefit payments (6,593,000) (5,984,000)

Pension Plan Assets at market value - end of year (1) 136,465,000 125,358,000

Funded Status - Pension Plan Surplus 7,206,000 1,025,000

Unamortized Net Actuarial Losses (Gains) (4,733,000) 307,000

Valuation allowance adjustment (2,473,000) (1,025,000)

Net Pension Asset -$ 307,000$

(1) Pension plan assets consist of: 2018 2017

Fixed income securities 19.9% 21.8%

Equity investments 56.2% 55.2%

Mortgage 9.1% 8.2%

Real estate 14.8% 14.8%

100.0% 100.0%

Pension Expense 2018 2017

Current period benefit cost 5,059,000$ 4,807,000$

Amortization of net actuarial loss 390,000 211,000

Employee contributions (3,058,000) (3,115,000)

Pension Cost 2,391,000 1,903,000

Interest cost on the average accrued benefit obligation 7,599,000 7,816,000

Expected return on average pension plan assets (7,706,000) (7,961,000)

Net Interest Cost (107,000) (145,000)

Valuation allowance adjustment 1,448,000 1,025,000

Total Pension Expense 3,732,000$ 2,783,000$






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

are as follows:

2018 2017

Provincial Grants Receivable - Capital 720,000$ 7,405,124$

Accrued Pension Asset (Note 7) - 307,000

Other Receivables 1,507,277 1,436,650

Total Accounts Receivable 2,227,277$ 9,148,774$

9. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

Details of accounts payable and accrued liabilities are as follows:

2018 2017

Accrued Salaries and Benefits 4,313,940$ 3,429,296$

Accounts Payable - Operating 6,918,617 5,692,500

Accounts Payable - Capital 1,095,915 2,696,171

Total Accounts Payable and Accrued Liabilities 12,328,472$ 11,817,967$






10. LONG-TERM DEBT

Details of long-term debt are as follows:

2018 2017

Capital Loans:

-$ 155,362$

- 522,056

5,737,103 6,024,743

1,794,783 2,039,428

314,901 847,151

143,063 236,332

7,989,850 9,825,072

Capital Lease:

720,437 -

720,437 -

Total Long-Term Debt 8,710,287$ 9,825,072$

(a) Photocopier Lease - Monthly payments of

principal and interest combined of $18,851, interest

rate of 2.7%; due at the end of the month from

September 30, 2018 to August 31, 2022 (Xerox)

(f) Monthly payments of principal and interest

combined of $8,057, interest rate of 1.77%; due on the

last day of each month through to Feb. 29, 2020

(Portables Loan - BMO)

(a) Monthly payments of principal and interest

combined of $51,691, interest rate of 5.09%; due on

the last day of each month through to Nov. 30, 2017

(BMO-Energy Efficiency #1)

(b) Monthly payments of principal and interest


the last day of each month through to June 30, 2018

(CIBC-Energy Efficiency #2)

(c) Monthly payments of principal and interest


the last day of each month through to May 30, 2033

(TD-Willowgrove Construction Loan);

(d) Monthly payments of principal and interest


the last day of each month through to Apr. 30, 2025

(CPCI Repurpose Loan - BMO)

(e) Monthly payments of principal and interest


the last day of each month through to Mar. 31, 2019

(Technology Loan - BMO)






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

Capital Loans Capital Leases Total

2019 958,996$ 172,890$ 1,131,886$

2020 614,179 177,616 791,795

2021 584,581 182,471 767,052

2022 603,182 187,460 790,642

2023 622,397 - 622,397

Thereafter 4,606,515 - 4,606,515

Total 7,989,850$ 720,437$ 8,710,287$

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

Capital Loans Capital Leases 2018 2017

Principal 1,835,222$ -$ 1,835,222$ 3,009,111$

Interest 289,052 - 289,052 375,459

Total 2,124,274$ -$ 2,124,274$ 3,384,570$

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 116,635$ 3,540$ 120,175$ -$

Total capital projects deferred revenue 116,635 3,540 120,175 -

Other deferred revenue:

Multi-space agreement 1,027,955 - 45,351 982,604

Other programs - 380,006 - 380,006

Property taxes 2,985,647 - 2,985,647 -

Foreign student tuition 785,913 389,040 785,913 389,040

Foundation deferred donations 403,464 606,816 731,668 278,612

Total other deferred revenue 5,202,979 1,375,862 4,548,579 2,030,262

Total Deferred Revenue 5,319,614$ 1,379,402$ 4,668,754$ 2,030,262$






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 ProgramPre-K AYEP

Early

Learning

Intensive

Support Pilot

Youth in

Custody

Other

Programs 2018 2017

Revenues:

Operating Grants $ 2,573,400 $ 62,260 $ 204,000 $ 122,354 $ 96,743 $ 3,058,757 $ 2,879,835

Fees and Other Revenues - - - - 120,326 120,326 282,407

Total Revenues 2,573,400 62,260 204,000 122,354 217,069 3,179,083 3,162,242

Expenses:

Other Related Fees - - - 85,913 - 85,913 121,745

Salaries & Benefits 2,442,037 55,008 7,713 - 110,939 2,615,697 2,590,830

Instructional Aids 37,661 15,376 - - 94,256 147,293 374,690

Supplies and Services - - - - 22,016 22,016 21,437

Professional Development 21,196 - - - - 21,196 23,739

Student Related Expenses - - - - 19,586 19,586 39,763

Total Expenses 2,500,894 70,384 7,713 85,913 246,797 2,911,701 3,172,204

Excess (Deficiency) of

Revenues over Expenses $ 72,506 $ (8,124) $ 196,287 $ 36,441 $ (29,728) $ 267,382 $ (9,962)

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

The Pre-K program provides educational services to students aged 3 and 4.

Aboriginal Youth Entrepreneurship Program (AYEP) teaches Aboriginal Youth about business

and entrepreneurship by engaging them into business activity with competence and confidence.

Early Learning Intensive Support Pilot allows additional children to attend selected existing

school division pre-kindergarten programs. These spaces provide children with intensive needs

access to the program.

The Youth in Custody program provides educational services to young offenders.

Other Programs consist of numerous programs that enhance the school division’s learning

objectives.






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 ProgramAssociate

Schools* Cafeteria

Charity/

Qualified

Donee Whitecap

Other

Programs 2018 2017

Revenues:

Operating Grants $ 4,326,839 $ - $ - $ 1,457,863 $ - $ 5,784,702 $ 7,058,422

Fees and Other Revenues - 209,344 953,992 - 1,287,295 2,450,631 1,715,804

Total Revenues 4,326,839 209,344 953,992 1,457,863 1,287,295 8,235,333 8,774,226

Expenses:

Grant tranfers - - - - - - 33,750

Other Related Fees 1,000,454 - - 701,935 204,654 1,907,043 2,110,774

Salaries & Benefits 3,326,385 170,565 - 754,028 50,337 4,301,315 4,614,258

Instructional Aids - - 96,447 18,365 755,204 870,016 694,352

Supplies and Services - 212,995 - 2,357 184,277 399,629 424,947

Non-Capital Equipment - - 102,842 439 (85,428) 17,853 231,713

Building Operating Expenses - - - - 26,162 26,162 26,867

Communications - - - - - - 191

Travel - - - - - - 3,923

Professional Development - - - - - - 29,225

Student Related Expenses - - 9,160 37,479 (3,665) 42,974 21,200

Total Expenses 4,326,839 383,560 208,449 1,514,603 1,131,541 7,564,992 8,191,200

Excess (Deficiency) of

Revenues over Expenses $ - $ (174,216) $ 745,543 $ (56,740) $ 155,754 $ 670,341 $ 583,026

*Associate Schools - see table below for details of revenues and expenses by school

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

The school division supports the operations of the Saskatoon Christian School and the

Saskatoon Misbah School as associate schools. Associate schools require a religious

affiliation and approvals from both the school division and the Ministry of Education to

operate as associate schools.

Cafeteria operations provide nutritious meals for students and staff.

The school division has qualified donee status. This enables the school division to issue

tax deductible receipts for donations used to support educational initiatives.

Through federal funding, the school division supports the operations of the alliance

school located on the Whitecap Dakota First Nation. In addition, the school division

receives grants from the Ministry of Education directed towards literacy initiatives for

Whitecap Dakota First Nation students and a pre-kindergarten program.






Other Programs consists of numerous programs that are outside of the learning

objectives of the school division.

Summary of Associate School Revenues and Expenses,

Details by School

Saskatoon

Christian

School

Saskatoon

Misbah

School 2018 2017

Revenues:

Operating Grants $ 2,753,057 $ 1,573,782 $ 4,326,839 $ 5,019,144

Total Revenues 2,753,057 1,573,782 4,326,839 5,019,144

Expenses:

Other Related Fees 429,434 571,020 1,000,454 1,442,838

Salaries & Benefits 2,314,660 997,588 3,312,248 3,576,303

Program Support Salaries & Benefits 8,963 5,174 14,137 -

Total Expenses 2,753,057 1,573,782 4,326,839 5,019,141

Excess of Revenues over Expenses $ - $ - $ - $ 3

14. ACCUMULATED SURPLUS

Accumulated surplus represents the financial assets and non-financial assets of the school

division less liabilities. Accumulated surplus is comprised of the following two amounts:

i) Accumulated surplus from operations which represents the accumulated balance of net

surplus arising from the operations of the school division and school generated funds as

detailed in the table below; and

ii) Accumulated remeasurement gains and losses which represent the unrealized gains and

losses associated with changes in the value of financial instruments recorded at fair value

as detailed in the consolidated statement of remeasurement gains and losses.

Certain amounts of the accumulated surplus from operations, as approved by the board of

education, have been designated for specific future purposes. These internally restricted

amounts are included in the accumulated surplus from operations 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 306,521,487$ 8,847,961$ 14,152,090$ 301,217,358

Less: Debt owing on Tangible Capital Assets (9,825,072) (720,437) (1,835,222) (8,710,287)

296,696,415 8,127,524 12,316,868 292,507,071

PMR maintenance project allocations (1) 3,029,204 5,662,114 4,628,500 4,062,818

Internally Restricted Surplus:

Capital projects:

Designated for tangible capital asset expenditures 7,532,270 3,681,582 8,147,683 3,066,169

7,532,270 3,681,582 8,147,683 3,066,169

Other:

School generated funds 2,531,606 76,554 - 2,608,160

School budget carryovers 1,164,758 44,275 - 1,209,033

Specialized school equipment 1,000,000 - 1,000,000 -

Curriculum renewal 1,460,000 - 1,000,000 460,000

Staff professional development 800,000 - - 800,000

Governance 43,000 - - 43,000

Technology replacement 1,850,000 600,000 - 2,450,000

System application 1,125,000 - - 1,125,000

Facility repairs related to rentals 261,953 15,000 - 276,953

Facility operating 332,201 - 80,000 252,201

Security camera 50,000 - - 50,000

Mount Royal facility partnership 169,486 - - 169,486

Alternate funds 126,853 181,682 - 308,535

Whitecap Pre-K 20,458 - 255 20,203

Whitecap Literacy 10,764 - 2,051 8,713

Whitecap K-4 school 46,948 - 54,437 (7,489)

10,993,027 917,511 2,136,743 9,773,795

Public Charities:

Foundation 1,102,283 38,920 - 1,141,203

Qualified Donee 608,384 745,543 857,134 496,793

1,710,667 784,463 857,134 1,637,996

Unrestricted Surplus 5,552,512 2,689,743 6,590,637 1,651,618

Total Accumulated Surplus from Operations 325,514,095 21,862,937 34,677,565 312,699,467

Accumulated Remeasurement Gain (Loss) (1,874) 8,022 - 6,148

Total Accumulated Surplus 325,512,221$ 21,870,959$ 34,677,565$ 312,705,615$

(1) 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:

Capital projects represent funds allocated by the Board for capital construction.

School generated funds primarily represents fees collected from students participating in a

variety of co-curricular activities including school clubs, music groups and sports teams.

Each of these initiatives is treated as a unique program and the identity of program balances

are maintained year over year.

School budget carryovers represent the unspent portion of budgets allocated to individual

schools.

Specialized school equipment represents funds to be used for practical and applied arts

programs.

Curriculum renewal represents funds to be used to purchase student resources for curricular

programming and implementation.

Staff professional development represents funds to be used for staff professional

development initiatives based on the school division’s strategic direction.

Governance represents funds to be used to support members of the Board of Trustees’

governance activities.

Technology replacement represents funds to be used for purchases of computers, digital

overhead projectors, smart boards and other related technology hardware.

System application represents funds to be used to assist in addressing the major system

software needs of the school division.

Facility repairs related to rentals represents funds to be used to cover repairs to school

property resulting from public rental of facilities.

Facility operating represents funds available to the facilities department to assist with

operational activities.

Security camera represents funds to be directed toward the replacement or addition of

security cameras in school division facilities.






Mount Royal facility partnership reserve represents the component part of the tenant

agreements with Saskatoon Trades and Skills Centre and Saskatchewan Polytechnic

designated for major maintenance and capital items at the expanded Mount Royal Collegiate.

Alternate funds represent funds received from external parties for specific projects.

Whitecap Pre-K represents funding for a Whitecap pre-kindergarten program.

Whitecap Literacy represents funds to be directed towards literacy initiatives at Whitecap

School.

Whitecap K-4 is an alliance school providing kindergarten to grade 4 school programming

on the Whitecap Dakota First Nation. The program funding is received from the federal

government.

Public Charities

The Foundation carries on activities which are for the charitable purpose of the advancement

of education and enhancement of the quality of education offered by the school division.

The division’s Qualified Donee tax status enables it to receive donations which are used to

support educational initiatives.

15. BUDGET FIGURES

Budget figures included in the consolidated financial statements were approved by the board

of education on June 20, 2017 and the Minister of Education on August 28, 2017.

16. 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 - operating 188,923,679$ 116,876,176$

Ministry of Education - capital 5,782,115 63,234,187

Ministry of Education - other 1,352,941 497,051

Saskatchewan Government Insurance 913,798 892,220

Saskatchewan Polytechnic 219,280 220,712

Living Sky School Division - 97,169

Saskatchewan Rivers School Division 131,016 -

197,322,829$ 181,817,515$

Expenses:

SaskPower 1,127,129$ 889,874$

SaskTel 224,520 358,585

SaskEnergy 1,341,110 1,140,627

Saskatchewan Workers' Compensation Board 569,572 542,994

Good Spirit School Division - 422,786

St. Paul's Roman Catholic Separate School Division 355,926 -

3,618,257$ 3,354,866$

Accounts Receivable:

Ministry of Education 769,302$ 7,407,429$

Ministry of Social Services 410 360

Saskatchewan Polytechnic 36,547 39,385

SaskTel - 750

Saskatchewan Workers' Compensation Board 410 -

Other School Divisions 172,899 34,902

979,568$ 7,482,826$

Accounts Payable and Accrued Liabilities:

SaskEnergy 15,514$ 22,042$

SaskPower 106,150 102,778

SaskTel 6,819 7,059

Saskatchewan Government Insurance - 140,087

Other School Divisions 93,605 -

222,088$ 271,966$

Deferred Revenues:

Ministry of Education 78,035 -

Saskatchewan Rivers School Division 138,000 -

Saskatchewan Government Insurance 163,971 -

380,006$ -$

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.






17. UNRECOGNIZED ASSETS

The school division has works of art that are not recognized because a reasonable estimate

cannot be made because the costs, benefits and economic value of such items cannot be

reasonably and verifiably quantified using existing methods.

18. CONTRACTUAL RIGHTS

Significant contractual rights of the school division are as follows:

Mount Royal shared cost agreement of $219,280 annually with no expiration, unless

by notice of termination.

Treaty Land Entitlement agreement of $1,606,761 over eight years expiring on

October 24, 2025.

Mount Royal Shared

Cost Agreement

Treaty Land

Entitlement

2019 219,280$ 200,845$

2020 219,280 200,845

2021 219,280 200,845

2022 219,280 200,845

2023 219,280 200,845

Thereafter Indefinite 602,536

Total Contractual Rights 1,096,400$ 1,606,761$

19. 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.






20. CONTRACTUAL OBLIGATIONS AND COMMITMENTS

Significant contractual obligations and commitments of the school division are as follows:

Estimated completion date Amount

Roofing - Greystone Heights 2019 198,351$

Roofing - Evan Hardy 2019 170,405

Technology 2019 224,202

592,958$

The school division has ongoing service commitments for transportation, energy, facility

services, property leases, and copies. Other contracts and commitments are as follows:

Buses Taxis Energy Facility Services Total

2019 5,182,900$ 731,508$ 622,483$ 105,648$ 6,642,539$

2020 5,163,464 743,271 - 107,761 6,014,496

2021 5,267,057 241,398 - 109,917 5,618,372

2022 5,373,758 - - 112,115 5,485,873

2023 3,773,303 - - - 3,773,303

Thereafter 12,012,792 - - - 12,012,792

36,773,274$ 1,716,177$ 622,483$ 435,441$ 39,547,375$

Operating and capital lease obligations of the school division are as follows:

Property

Lease

Total

Operating Copiers

Total

Capital

Future minimum

lease payments:

2019 122,325$ 122,325$ 190,213$ 190,213$

2020 - - 190,213 190,213

2021 - - 190,213 190,213

2022 - - 190,213 190,213

122,325 122,325 760,850 760,850

Interest and executory costs - - (40,413) (40,413)

Total Lease Obligations 122,325$ 122,325$ 720,437$ 720,437$

Operating Leases Capital Leases






21. ACCOUNTING CHANGES

During the year, the school division changed its accounting policy with respect to the

methodology used to calculate the market value of pension plan assets. The school division

now accounts for these assets on a market value basis. Prior to this change in policy, the

school division accounted for these assets utilizing a smoothed value of assets methodology.

The school division believes the new policy is preferable as it provides a fairer presentation

of the results and the financial position of the school division. This change was not applied

retroactively as the impact was not material for the prior or current period.

22. JOINT-USE SCHOOLS PROJECT AGREEMENT

In August 2015, the Government of Saskatchewan entered into a 32 year public-private

partnership with Joint-Use Mutual Partnership to design, finance, build and maintain schools

in the communities of Evergreen, Hampton, Rosewood and Stonebridge in Saskatoon on

behalf of the school division. The Government of Saskatchewan will be responsible for all

capital, maintenance and operating payments over the term of the public-private partnership

agreement with ownership of the schools vesting with the school division. Under the

accountability agreement between the Government of Saskatchewan and school division, the

school division receives the benefit of payments made by the Government of Saskatchewan.

23. 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

implementation of credit limits and 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 grants and other accounts receivable as at August 31, 2018 was:






Total 0-30 days 30-60 days 60-90 days Over 90 days

Other Receivable 1,351,016$ 1,028,180$ 174,170$ 6,189$ 142,477$

Capital Grants Receivable 720,000 - - 120,000 600,000

Total Receivables 2,071,016$ 1,028,180$ 174,170$ 126,189$ 742,477$

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.

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, budget practices and monitoring and cash flow forecasts.

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 12,328,472$ 12,185,693$ 79,642$ 63,137$ -$

Long-term debt 8,710,287 565,943 565,943 2,971,886 4,606,515

Total 21,038,759$ 12,751,636$ 645,585$ 3,035,023$ 4,606,515$

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 and portfolio

investments.

The school division also has an authorized bank line of credit of $30,000,000 with

interest payable monthly at a rate of prime minus 1% 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

managing its interest rate risk on long-term debt through the exclusive use of fixed

rate terms for its long-term debt

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.


A-1



Schedule A: Consolidated Supplementary Details of Revenues


2018 2018 2017


$ $ $

Property Taxation Revenue

Tax Levy Revenue

Property Tax Levy Revenue 40,184,425 39,015,585 115,230,148

Revenue from Supplemental Levies - 500,306 1,075,441

Total Property Tax Revenue 40,184,425 39,515,891 116,305,589

Grants in Lieu of Taxes

Federal Government - 309,857 3,181,556

Provincial Government - 728,058 295,711

Total Grants in Lieu of Taxes - 1,037,915 3,477,267

Other Tax Revenues

House Trailer Fees - 11,011 52,517

Total Other Tax Revenues - 11,011 52,517

Deletions from Levy

Other Deletions - (756,718) (1,155,102)

Total Deletions from Levy - (756,718) (1,155,102)

Total Property Taxation Revenue 40,184,425 39,808,099 118,680,271

Grants

Operating Grants

Ministry of Education Grants

Operating Grant 183,183,132 181,837,946 109,122,852

Other Ministry Grants 1,001,376 912,781 242,562

Total Ministry Grants 184,184,508 182,750,727 109,365,414

Other Provincial Grants - 131,016 97,170

Grants from Others 990,927 913,798 892,220

Total Operating Grants 185,175,435 183,795,541 110,354,804

Capital Grants

Ministry of Education Capital Grants 4,920,985 5,782,115 63,234,187

Total Capital Grants 4,920,985 5,782,115 63,234,187

Total Grants 190,096,420 189,577,656 173,588,991


A-2





2018 2018 2017


$ $ $

Tuition and Related Fees Revenue

Operating Fees

Tuition Fees

Federal Government and First Nations 925,000 1,215,543 1,024,148

Individuals and Other 1,092,000 875,996 1,602,276

Total Tuition Fees 2,017,000 2,091,539 2,626,424

Other Related Fees - 1,126 57,469

Total Operating Tuition and Related Fees 2,017,000 2,092,665 2,683,893

Capital Fees

Federal/First Nations Capital Fees - 120,175 -

Total Capital Tuition and Fees - 120,175 -

Total Tuition and Related Fees Revenue 2,017,000 2,212,840 2,683,893

School Generated Funds Revenue

Curricular

Student Fees - 1,212,430 1,269,460

Total Curricular Fees - 1,212,430 1,269,460

Non-Curricular Fees

Grants and Partnerships - 114,212 152,462

Students Fees - 457,636 528,659

Other 4,955,000 2,723,445 3,112,245

Total Non-Curricular Fees 4,955,000 3,295,293 3,793,366

Total School Generated Funds Revenue 4,955,000 4,507,723 5,062,826

Complementary Services

Operating Grants


Operating Grant 2,509,432 2,695,754 2,670,760

Other Ministry Grants - 290,160 70,739

Other Grants 750,000 72,843 138,336


Fees and Other Revenue

Tuition and Related Fees - 30,995 -

Other Revenue - 89,331 282,407

Total Fees and Other Revenue - 120,326 282,407

Total Complementary Services Revenue 3,259,432 3,179,083 3,162,242


A-3





2018 2018 2017


$ $ $

External Services

Operating Grants


Operating Grant 4,610,316 4,389,979 5,082,564

Other Ministry Grants - 150,000 183,750

Federal Grants 1,040,359 1,244,723 1,286,288

Other Grants 500,000 - 105,819


Capital Grants

Other Capital Grants - - 400,000

Total Capital Grants - - 400,000

Fees and Other Revenue

Tuition and Related Fees 165,000 473,573 224,197

Other Revenue 250,000 1,977,058 1,491,608

Total Fees and Other Revenue 415,000 2,450,631 1,715,805

Total External Services Revenue 6,565,675 8,235,333 8,774,226

Other Revenue

Miscellaneous Revenue 145,000 77,377 130,371

Sales & Rentals 1,052,000 994,213 934,461

Investments 230,000 344,785 268,087

Total Other Revenue 1,427,000 1,416,375 1,332,919

TOTAL REVENUE FOR THE YEAR 248,504,952 248,937,109 313,285,368


B-1



Schedule B: Consolidated Supplementary Details of Expenses


2018 2018 2017


$ $ $

Governance Expense

Board Members Expense 305,801 294,044 322,898

Professional Development - Board Members 7,500 7,088 24,961

Advisory Committees 110,352 110,352 109,073

Elections - - 172,115

Other Governance Expenses 211,807 183,111 789,422

Total Governance Expense 635,460 594,595 1,418,469

Administration Expense

Salaries 4,726,000 4,858,278 5,121,106

Benefits 732,626 1,041,643 707,156

Supplies & Services 343,914 236,367 233,781

Non-Capital Furniture & Equipment 29,545 33,153 15,726

Building Operating Expenses 229,407 203,076 257,223

Communications 167,890 189,354 73,131

Travel 4,000 2,441 23

Professional Development 105,526 55,119 80,262

Amortization of Tangible Capital Assets 180,000 185,067 185,068

Total Administration Expense 6,518,908 6,804,498 6,673,476

Instruction Expense

Instructional (Teacher Contract) Salaries 136,700,327 139,530,291 137,234,860

Instructional (Teacher Contract) Benefits 7,157,470 7,302,358 7,290,939

Program Support (Non-Teacher Contract) Salaries 27,692,402 27,973,344 27,943,112

Program Support (Non-Teacher Contract) Benefits 4,580,721 4,767,747 4,262,544

Instructional Aids 5,049,170 4,649,246 5,579,136

Supplies & Services 4,241,275 3,954,000 4,088,454

Non-Capital Furniture & Equipment 1,168,055 929,837 1,189,007

Communications 414,340 542,480 489,579

Travel 326,173 217,847 256,102


Student Related Expense 1,204,836 1,020,409 1,085,455

Amortization of Tangible Capital Assets 2,850,000 2,561,568 1,754,464

Total Instruction Expense 192,130,741 194,100,802 191,792,495


B-2





2018 2018 2017


$ $ $

Plant Operation & Maintenance Expense

Salaries 10,360,000 10,447,003 10,153,594

Benefits 2,422,672 2,623,509 2,090,484

Supplies & Services - 25,281 92,841

Non-Capital Furniture & Equipment 205,236 446,172 76,781

Building Operating Expenses 12,303,683 13,388,698 11,586,731

Communications 22,440 18,937 16,104

Travel 164,223 182,799 190,548


Amortization of Tangible Capital Assets 12,500,000 11,405,455 8,195,971

Total Plant Operation & Maintenance Expense 38,054,816 38,563,062 32,428,131

Student Transportation Expense

Contracted Transportation 6,440,051 6,093,803 7,547,026

Total Student Transportation Expense 6,440,051 6,093,803 7,547,026

Tuition and Related Fees Expense

Tuition Fees 33,000 - 11,069

Other Fees 279,000 309,200 277,472

Total Tuition and Related Fees Expense 312,000 309,200 288,541

School Generated Funds Expense

Academic Supplies & Services - 1,153,443 1,243,935

School Fund Expenses 4,955,000 3,232,359 3,587,492

Total School Generated Funds Expense 4,955,000 4,385,802 4,831,427


B-3





2018 2018 2017


$ $ $

Complementary Services Expense

Other Fees - 85,913 121,745

Instructional (Teacher Contract) Salaries & Benefits 1,633,000 1,602,372 1,629,105

Program Support (Non-Teacher Contract) Salaries & Benefits 858,000 1,013,325 961,726

Instructional Aids 43,853 147,293 374,690


Professional Development (Non-Salary Costs) 15,000 21,196 23,739

Student Related Expenses - 19,586 39,763

Total Complementary Services Expense 3,299,853 2,911,701 3,172,204

External Service Expense

Grant Transfers - - 33,750

Other Fees 1,197,961 1,907,043 2,110,774

Administration Salaries & Benefits 156,000 49,692 164,853

Instructional (Teacher Contract) Salaries & Benefits 4,427,844 4,010,251 4,205,057

Program Support (Non-Teacher Contract) Salaries & Benefits 173,393 241,372 244,348

Instructional Aids 528,230 870,016 694,352


Non-Capital Furniture & Equipment - 17,853 231,713

Building Operating Expenses 21,478 26,162 26,867

Communications 5,000 - 191

Travel - - 3,923

Professional Development (Non-Salary Costs) - - 29,225

Student Related Expenses - 42,974 21,200

Total External Services Expense 6,765,165 7,564,992 8,191,200

Other Expense

Interest and Bank Charges

Current Interest and Bank Charges 27,500 134,230 21,216

Interest on Debentures 290,580 - -

Interest on Capital Loans - 289,052 375,459

Total Interest and Bank Charges 318,080 423,282 396,675

Total Other Expense 318,080 423,282 396,675

TOTAL EXPENSES FOR THE YEAR 259,430,074 261,751,737 256,739,644


Schedule C



Schedule C: Consolidated Supplementary Details of Capital Assets


Land Buildings Other and Hardware and Computer Assets

Land Improvements Buildings Short-Term Vehicles Equipment

Audio Visual

Equipment Software

Under

Construction 2018 2017

$ $ $ $ $ $ $ $ $ $ $

Tangible Capital Assets - at Cost

Opening Balance as of September 1 12,521,311 827,462 417,898,253 17,823,389 490,809 8,466,763 7,501,389 561,354 3,066,985 469,157,715 408,198,086

Additions/Purchases - 887,873 401,162 742,160 - 2,700,474 1,202,038 27,761 2,886,494 8,847,961 63,608,602

Disposals - - - (80,193) (166,657) (386,106) (743,564) (263,474) - (1,639,994) (2,648,973)

Transfers to (from) - - 4,680,849 1,014,244 - - - - (5,695,093) - -

Closing Balance as of August 31 12,521,311 1,715,335 422,980,264 19,499,600 324,152 10,781,131 7,959,863 325,641 258,386 476,365,682 469,157,715

Tangible Capital Assets - Amortization

Opening Balance as of September 1 - 114,724 152,200,835 3,292,566 283,172 1,868,237 4,454,201 422,493 - 162,636,228 155,149,698

Amortization of the Period - 85,767 10,435,386 974,980 64,830 1,078,113 1,447,886 65,128 - 14,152,090 10,135,503

Disposals - - - (80,193) (166,657) (386,106) (743,564) (263,474) - (1,639,994) (2,648,973)

Closing Balance as of August 31 N/A 200,491 162,636,221 4,187,353 181,345 2,560,244 5,158,523 224,147 N/A 175,148,324 162,636,228

Net Book Value

Opening Balance as of September 1 12,521,311 712,738 265,697,418 14,530,823 207,637 6,598,526 3,047,188 138,861 3,066,985 306,521,487 253,048,388

Closing Balance as of August 31 12,521,311 1,514,844 260,344,043 15,312,247 142,807 8,220,887 2,801,340 101,494 258,386 301,217,358 306,521,487

Change in Net Book Value - 802,106 (5,353,375) 781,424 (64,830) 1,622,361 (245,848) (37,368) (2,808,599) (5,304,129) 53,473,099

Disposals

Historical Cost - - - 80,193 166,657 386,106 743,564 263,474 - 1,639,994 2,648,973

Accumulated Amortization - - - 80,193 166,657 386,106 743,564 263,474 - 1,639,994 2,648,973

Net Cost - - - - - - - - - - -

Price of Sale - - - - - - - - - - -

Gain (Loss) on Disposal - - - - - - - - - - -

Sch

C

Closing net book value of tangible capital assets includes total leased tangible capital assets of $720,437 (2017 - $0) representing $720,437 (2017 - $0) in

Computer Hardware and Audio Visual Equipment. Amortization of $0 (2017 - $0) has been recorded on these assets.




Schedule D: Consolidated Non-Cash Items Included in Surplus / Deficit


2018 2017

$ $

Non-Cash Items Included in Surplus / Deficit

Amortization of Tangible Capital Assets (Schedule C) 14,152,090 10,135,503

In-Kind Ministry of Education Capital Grants for Joint-Use Schools

Project included in Surplus (Note 22) - (49,850,202)

Total Non-Cash Items Included in Surplus / Deficit 14,152,090 (39,714,699)

Schedule E: Consolidated Net Change in Non-Cash Operating Activities


2018 2017

$ $

Net Change in Non-Cash Operating Activities

Decrease (Increase) in Accounts Receivable 6,921,497 (6,405,137)

Increase in Accounts Payable and Accrued Liabilities 510,505 5,925,158

Increase in Liability for Employee Future Benefits 262,500 365,500

Decrease in Deferred Revenue (3,289,352) (1,888,258)

Decrease in Prepaid Expenses 68,934 30,211

Total Net Change in Non-Cash Operating Activities 4,474,084 (1,972,526)


Documents

SASKATOON PUBLIC SCHOOL DIVISION #13 · 2019. 1. 26. · Saskatoon Public Schools is governed by a ten-person elected Board of Education. The Education Act, 1995 gives the Board of