Chart of Accounts - Descriptions Revenues and Expenditures...

Chart of Accounts - Descriptions

Revenues and Expenditures

For School Divisions

Saskatchewan Association of School Business

Officials – SASBO, Finance Committee

Ministry of Education: Education Funding

Branch

Last Updated: May 2018

Table of Contents REVENUES

PROPERTY TAXATION (1-1-01-000-000-xxx-xxx) ................................................................... 1

GRANTS (1-1-02-000-000-xxx-xxx) ............................................................................................. 3

TUITION AND RELATED FEES (1-1-03-000-000-xxx-xxx) ..................................................... 5

SCHOOL GENERATED FUNDS (1-1-04-000-000-xxx-xxx) ...................................................... 8

OTHER REVENUE (1-1-05-000-000-xxx-xxx) .......................................................................... 11

COMPLEMENTARY SERVICES (1-1-07-000-000-xxx-xxx) ................................................... 13

EXTERNAL SERVICES (1-1-08-000-000-xxx-xxx) .................................................................. 21

EXPENDITURES

GOVERNANCE (1-2-10-000-000-xxx-xxx) ............................................................................... 29

ADMINISTRATION (1-2-11-000-000-xxx-xxx) ........................................................................ 33

INSTRUCTION (1-2-12-000-000-xxx-xxx) ................................................................................ 40

PLANT OPERATION AND MAINTENANCE (1-2-13-000-000-xxx-xxx) .............................. 51

STUDENT TRANSPORTATION (1-2-14-000-000-xxx-xxx) .................................................... 59

TUITION AND RELATED FEES (1-2-15-000-000-xxx-xxx) ................................................... 68

SCHOOL GENERATED FUNDS (1-2-16-000-000-xxx-xxx) .................................................... 69

OTHER EXPENSES (1-2-17-000-000-xxx-xxx) ......................................................................... 72

COMPLEMENTARY SERVICES (1-2-21-000-000-xxx-xxx) ................................................... 75

EXTERNAL SERVICES (1-2-22-000-000-xxx-xxx) .................................................................. 95

CHART OF ACCOUNTS – REVENUES AND EXPENDITURES

May 2018 …page 1

PROPERTY TAXATION (1-1-01-000-000-xxx-xxx)

This section describes the various types of tax revenues received by the school division.

It is recommended that separate accounts (Program/Location codes) be set up for each

municipality to facilitate an efficient property tax reconciliation process.

Total Tax Levy (1-1-01-001-000-xxx-xxx)

This group details the tax levies placed on properties by municipalities.

Rural Levy (1-1-01-001-001-xxx-xxx)

Report the gross taxes levied by each rural municipality on behalf of the school division.

Urban Levy (1-1-01-001-002-xxx-xxx)

Report the gross taxes levied by each urban municipality on behalf of the school division.

Supplemental Levy (1-1-01-001-004-xxx-xxx)

Report the gross taxes levied by each municipality for supplemental levy, unless the levy

has already been included in the rural levy or urban levy.

Grants in Lieu of Taxes (1-1-01-002-000-xxx-xxx)

This group details the grants paid in lieu of taxes by the federal government, provincial

government, railways and other exempt properties.

Federal Government (1-1-01-002-005-xxx-xxx)

Report the total revenue that the school division receives as a grant in lieu of taxes on

exempt federal assessment such as post offices, research stations, federal land, etc.

Provincial Government (1-1-01-002-006-xxx-xxx)


exempt provincial assessment such as SaskTel, Sask Power, Sask Energy, provincial

buildings and land, etc.

Railways (1-1-01-002-007-xxx-xxx)


exempt railway assessment

Other (1-1-01-002-999-xxx-xxx)

Report the total revenue for any other grant in lieu of taxes received by the school

division on Housing Authority and other exempt properties.


May 2018 …page 2

Treaty Land Entitlement – TLE (1-1-01-003-000-xxx-xxx)

This group details the annual revenues recognized from treaty land entitlement settlements. The

revenue is to be recognized on the same basis as the local revenue recognition for Operating

Grants.

Urban/Rural Non-Tax Loss Compensation Fund (1-1-01-003-008-xxx-xxx)

Report the recognized revenue for the current year from any treaty land entitlement

settlement that is not paid out of the provincial School Division Tax Loss Compensation

Fund. These would be urban and northern treaty land entitlement settlement agreements

negotiated directly with the Indian Band by the school division.

Rural Tax Loss Compensation Fund (1-1-01-003-009-xxx-xxx)

Report the recognized revenue for the current year from any treaty land entitlement

settlements paid to the school division out of the provincial School Division Tax Loss

Compensation Fund. These would be rural treaty land entitlement settlements for which

the school division receives its compensation from the province, rather than from the

Indian Band.

House Trailer Fees (1-1-01-004-000-xxx-xxx)

This group details the revenue received from municipalities as a result of levying a license fee on

house trailers located in trailer or mobile home parks in the municipality.

Other (1-1-01-004-999-xxx-xxx)

Report the total revenue for house trailer fees.

Additions to Levy (1-1-01-005-000-xxx-xxx)

This group details amounts that are assessed for tax penalties and other miscellaneous tax related

revenues for which there is not otherwise a more appropriate category.

Penalties (1-1-01-005-010-xxx-xxx)

Report the total amount of penalties assessed in the current year for late payments and tax

arrears.

Other (1-1-01-005-999-xxx-xxx)

Report the amount of any other tax-related additions that are not otherwise to be included

in another category.

Do not include any amounts or adjustments (e.g. corrections to prior years) related to tax levy,

grants in lieu, treaty land entitlement, house trailer fees, or any item for which there is a specific

category. Those adjustments made in the current year to correct amounts reported in prior years

are to be made to the same category as where the item was initially reported.


May 2018 …page 3

Note: because of the limited use of this category, it should only be used in those rare situations

where it is not appropriate to make an adjustment to a more specific tax revenue account.

Deletions from Levy (1-1-01-006-000-xxx-xxx)

This group details amounts deleted by discounts, cancellations, etc.

Cancellations (1-1-01-006-013-xxx-xxx)

Report the amount of cancellations deducted from the tax levies by the municipalities.

Other (1-1-01-006-999-xxx-xxx)

Report any other deletions from the tax levies that are not otherwise to be included in

another category.

Do not include any amounts or adjustments (e.g. corrections to prior years) related to tax levy,

grants in lieu, treaty land entitlement, house trailer fees, or any item for which there is a specific

category. Those adjustments made in the current year to correct amounts reported in prior years

are to be made to the same category as where the item was initially reported.

GRANTS (1-1-02-000-000-xxx-xxx)

This section describes the various grants received by the school division from external parties to

support the operating and capital activities of the school division.

Ministry of Education Grants (1-1-02-010-000-xxx-xxx)

Operating Grant (1-1-02-010-020-xxx-xxx)

Report all amounts received from the Ministry of Education that are included in the

monthly operating grant, except as outlined in the note below.

This includes both the amounts coming from the Funding Distribution Model components as

well as monthly grant adjustments (i.e. new principal and interest payments) and reimbursements

(i.e. Supplementary Employment Benefit (SEB) and internship) included in the monthly

operating grant.

Note: Exceptions to the above include amounts in the Distribution Funding model that are

conditional in nature and thus, are reported separately within the financial statements. These

include:

Complementary Services (Pre-K funding) (1-1-07-000-000-xxx-xxx) and

External Services (Associated schools)

(1-1-08-000-000-xxx-xxx).


May 2018 …page 4

Capital Grants (1-1-02-010-023-xxx-xxx)

Report all grants received or receivable for the province’s contribution to capital projects

or other capital expenditures.

Preventative, maintenance and renewal (PMR) funding is also reported in this account.

Grants for capital projects are to be reported as revenue in the same year 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.

Other (1-1-02-010-999-xxx-xxx)

Report all other grants that are not included in the operating grants account (1-1-02-010-

020-xxx-xxx) and are received from Ministry of Education to support the school

division’s operations.

Other Provincial Grants (1-1-02-020-000-xxx-xxx)


Report any capital grants received from other organizations within the Government of

Saskatchewan reporting entity that are consolidated into the Summary Financial Statements.

This would include such organization as:

Other government ministries (e.g. Social Services, Justice, etc.)

School Divisions

Health Regions

Regional Colleges

Government Boards and Agencies

Note: This does not include crown corporations, which are included in Grants from Others.

Non Capital Grants (1-1-02-020-025-xxx-xxx)

Report any operating grants received from other organizations within the Government of

Saskatchewan reporting entity that are consolidated into the Summary Financial Statements.

This would include such organization as:


School Divisions

Health Regions

Regional Colleges


Note: This does not include crown corporations, which are included in Grants from Others.


May 2018 …page 5

Federal Grants (1-1-02-025-000-xxx-xxx)

Federal Capital Grants (1-1-02-025-023-xxx-xxx)

Report any grants received from the federal government for capital purposes.

Do not include the capital portion of Federal/First Nations tuition fees. The capital portion of

these fees is to be reported in the Tuition and Related Fees revenue section.

Federal Non Capital Grants (1-1-02-025-030-xxx-xxx)

Report any grants received from the federal government to support the school division’s

operations.

Do not include any tuition and related fees received from the federal government for First

Nations Indian Band students. These fees are to be reported in the Tuition and Related Fees

revenue section.

Grants from Others (1-1-02-030-000-xxx-xxx)


Report any grants received from other external parties (e.g. crown corporations,

municipal governments, non-profit organizations, etc.) for capital purposes.

Others (1-1-02-030-999-xxx-xxx)

Report any grants received from other external parties (e.g. crown corporations,

municipal governments, non-profit organizations, etc.) to support the school division’s

general operations.

TUITION AND RELATED FEES (1-1-03-000-000-xxx-xxx)

This section includes the fees received by the school division to provide education and related

services to students who are not residents of the school division, such as students who reside in

other school divisions, First Nations students, foreign students, etc.

Tuition Fees (1-1-03-040-000-xxx-xxx)

This category includes the fees received for providing basic education and support services (e.g.

special education) to students who are not residents of the school division.

School Divisions (1-1-03-040-040-xxx-xxx)

Report the tuition fees received from other school divisions.


May 2018 …page 6


Report the tuition fees received from the federal government.

Do not include tuition fees that are paid by the federal government on behalf of First Nation

students. These fees should be included in the Tuition Fees – First Nations category.

Do not include the capital portion of tuition fees. The capital portion is to be reported as revenue

in account 1-1-03-044-041-xxx-xxx.

First Nations (1-1-03-040-042-xxx-xxx)

Report the tuition fees received from First Nations Indian Bands, including tuition fees

that are paid by the federal government on behalf of First Nation students.

Do not include the capital portion of tuition fees. The capital portion is to be reported as revenue

in account 1-1-03-044-042-xxx-xxx.

Individuals & Others Parties (1-1-03-040-043-xxx-xxx)

Report the tuition fees received from individuals and other parties.

Transportation Fees (1-1-03-041-000-xxx-xxx)

This category includes the fees received for providing transportation services to students who are

not residents of the school division.


Report the transportation fees received from other school divisions.


Report the transportation fees received from the federal government.

Do not include transportation fees that are paid by the federal government on behalf of First

Nation students. These fees should be included in the Transportation Fees – First Nations

category.


Report the transportation fees received from First Nations Indian Bands, including

transportation fees that are paid by the federal government on behalf of First Nation

students.


Report the transportation fees received from individuals and other parties.


May 2018 …page 7

Other Related Fees (1-1-03-042-000-xxx-xxx)

This category includes the other non-tuition, non-transportation fees related to the provision of

education services provided to students who are not residents of the school division. This might

include, for example, fees from other school divisions for a share of administration costs, etc. in

relation to services provided to non-resident students.


Report the other related fees received from other school divisions.


Report the other related fees received from the federal government.

Do not include other related fees that are paid by the federal government on behalf of First

Nation students. These fees should be included in the Other Related Fees – First Nations

category.


Report the other related fees received from First Nations Indian Bands, including fees



Report the other related fees received from individuals and other parties.

Federal/First Nations Capital Fees (1-1-03-044-000-xxx-xxx)

This category includes the portion of tuition fees received from the federal government and First

Nations Indian Bands that is designated for capital purposes in accordance with ministry policy.

The capital portion of the tuition fees is comprised of a provincial share and a school division

share. Ministry‘s policy requires that these funds be placed in separate reserves to be spent as

follows:

Provincial share – the funds, along with accumulated interest, are to be applied to the

provincial share of future capital projects approved by the school division and the ministry.

School division share – the school division has full discretion over the use of these funds on

ministry approved capital projects.

Annually, any of the above unspent capital funds are to be treated as a financial liability within

deferred revenues account (1-4-61-930-810-xxx-xxx).


May 2018 …page 8


Report the capital portion of tuition fees received from the federal government.

Do not include the capital portion of tuition fees that are paid by the federal government on

behalf of First Nation students. These fees should be included in the Federal/First Nations

Capital Tuition Fees – First Nations category.


Report the capital portion of tuition fees received from First Nations Indian Bands,

including the capital portion of tuition fees that are paid by the federal government on

behalf of First Nation students.

SCHOOL GENERATED FUNDS (1-1-04-000-000-xxx-xxx)

This section details the revenue for services and programs that meet the definition of School

Generated Funds.

School Generated Funds – Definition:

School Generated Funds are those services and programs for which the school collects fees and

takes on fundraising activities. These activities should be specific to the promotion of curricular and

non-curricular activities. Curricular programs are those that relate directly to programs offered by

the school curriculum and support the curriculum. An example of curricular revenues is Industrial

Arts fees used to offset material costs for the industrial arts program. Non-curricular are those

activities and programs put on by the school over and above the regular curricular programming

to enhance the overall educational experience for the students. Examples of non-curricular are

fees collected to support clubs and sports teams, and fundraising events to raise funds for classroom

computers.

School Generated Funds - Full-Costing of Programs:

School Generated Funds expenses are to include the full cost of delivering the programs. This

means any revenues received must be deposited in-tact that is directly attributable to those

programs.

Where costs are shared with other programs, the school division must establish a reasonable

method to allocate costs between programs.

Funds collected for a specified purpose must be used for that purpose.

The nature of School Generated Funds is that they tend to continue from year to year and as a

result there will be a desire to appropriate surpluses for School Generated Funds programs at the

August 31st year-end.


May 2018 …page 9

School Generated Funds programs should not run at a deficit. If at year-end a deficit exists, the

deficit should be offset to another School Generated Funds program. The school division should

have procedures in place should this situation arise.

School Generated Funds Revenue Account Code Structure – Object Codes:

School Generated Funds object codes are used to denote whether a revenue or expense item has a

Curricular or Non-Curricular purpose.

School Generated Funds Revenue Account Code Structure – Program Codes:

School Generated Funds programs use a common set of account codes for program revenues and

expenditures. Program codes are then used to identify the specific School Generated Funds

program to which the revenue relates.

As an example, a school division may have the following School Generated Funds programs:

Student Representative Council (SRC)

Canteen

Industrial Arts

The school division would then set up Program codes for each of these programs, as follows:

P01 - SRC

P02 - Canteen

P03 – Industrial Arts

P04 - Fundraising

School Generated Funds revenue for each of the programs would then be recorded to the

following accounts:

1-1-04-075-065-P03-xxx – School Generated Funds-Curricular-Student Fee-Industrial Arts

1-1-04-080-065-P04-xxx – School Generated Funds-Non-Curricular-Fundraising-

Fundraising

School Generated Funds –Revenue Accounts (1-1-04-000-000-xxx-xxx):

Curricular (Credit Courses) (1-1-04-075-000-xxx-xxx)

Student Fees (1-1-04-075-065-xxx-xxx)

Student fees are collected in direct support of programs offered by the school curriculum.

Examples include:

Industrial arts student fee collected to cover the cost of wood products used by the student

on projects they will take home.


May 2018 …page 10

Welding student fee collected to cover the cost of the metal used by the student on projects

they will take home.

The nature of student fees collected at the elementary school level may be difficult to determine

whether they should be reported as curricular or non-curricular. Materiality will come into play.

If the majority of the student fees collected are for programming, then all student fees would be

reported as curricular. If the majority of the student fees are for school events, then all student

fees would be reported as non-curricular.

All curricular student fees should be charged to this sub-object code.

Non-Curricular (1-1-04-080-000-xxx-xxx)

Commercial sales - GST (1-1-04-080-060-xxx-xxx)

To this account report sales activity that attracts the GST (where the yearly gross sales exceed

$50,000). School division activity that attracts the GST include: vending machine sales, school

stores.

Note: Cafeteria sales should remain in External Services.

In the event that your school division has other activity that attracts the GST, it should be coded

to this account, as well.

Commercial sales - Non-GST (1-1-04-080-061-xxx-xxx)

To this account report commercial sales activity that does not attract the GST.

Fundraising (1-1-04-080-063-xxx-xxx)

This account is set up to capture fundraising initiatives carried on by the school.Examples

include:

Raising funds to build a creative playground.

Raising funds for school computer equipment.

Raising funds to support traveling teams, SRC activities etc.

Grants and partnerships (1-1-04-080-064-xxx-xxx)

Schools may receive funding from services groups and other agencies to support very specific

purpose projects or initiatives. In conjunction with these funds, typically the funding providers

request a report of expenditures and outcomes post completion of the project. Examples are

Breakfast for Learning, TIPP grants, partnerships.


May 2018 …page 11

Student Fees (1-1-04-080-065-xxx-xxx)

This account is intended to capture revenue from students for membership or

participation. Examples include:

Graduation fees

SRC fees

Yearbook

Fees collected by sports teams to support their programs

Other extra-curricular clubs

The nature of student fees collected at the elementary school level may be difficult to determine

whether they should be reported as curricular or non-curricular. Materiality will come into play.

If the majority of the student fees collected are for programming, then all student fees would be

reported as curricular. If the majority of the student fees are for school events, then all student

fees would be reported as non-curricular.

Other (1-1-04-080-999-xxx-xxx)

This account would capture any incoming school-based revenue that is not covered by

the other revenue categories.

Examples include:

External cash contributions to clubs and teams.

Interest (generated of school generated funds).

GST rebates (generated by school generated funds).

OTHER REVENUE (1-1-05-000-000-xxx-xxx)

This section describes all other revenues received by the school division for current operating

purposes that have not been specifically described in the foregoing revenue categories.

Miscellaneous Revenue (1-1-05-090-000-xxx-xxx)

This category reports miscellaneous revenues received from non-government sources for the

provision of various goods and services that do not fall into any of other revenue items listed

below.

Fees (1-1-05-090-046-xxx-xxx)

Report the revenue from non-refundable fees charged to students for use of school

division materials or equipment not normally provided by the school division.

Capital Revenues – Capital Tuitions and Sale of School Buildings (1-1-05-090-047-xxx-xxx)

Report revenues recognized during the reporting period from capital tuitions and sale of

school buildings that was initially recorded as deferred revenues.


May 2018 …page 12

Reimbursements (1-1-05-090-048-xxx-xxx)

This account reports miscellaneous reimbursements of costs by non-government sources.

Note: Reimbursements paid by the Ministry of Education included in the monthly operating

grant (i.e. Supplementary Employment Benefit (SEB) and internship) are not reported in this

account, please use Operating Grant (1-1-02-010-020-xxx-xxx).

Do not include amounts that are significant or that meet the criteria of a “trust” in accordance

with CICA Public Sector Accounting Board (PSAB) standards. These amounts are to be netted

against the related expense and, where significant, disclosed in a note to the financial statements.

Other (1-1-05-090-999-xxx-xxx)

Report revenue received from outside parties for miscellaneous operating related

purposes for which a more specific revenue category does not exist.

Sales and Rentals (1-1-05-091-000-xxx-xxx)

This group details revenue from the sale of materials and rental of school division owned

equipment and facilities.

Food Sales (1-1-05-091-045-xxx-xxx)

Report the revenue from miscellaneous food sales. Do not include food sales from

Complementary Services (e.g. community lunch program) or External Services (e.g.

general cafeteria operations) which are to be reported as revenue of those programs.

Sale of Materials (1-1-05-091-049-xxx-xxx)

Report the revenue from the sale of any educational or other materials.

Rentals (1-1-05-091-050-xxx-xxx)

Report the revenue from the rental of school division owned equipment and facilities

(e.g. rental of the gym to a community group). Do not include properties that are

reported in External Services, such as residences.

Sale of Non-Capital Assets (1-1-05-091-051-xxx-xxx)

Report the proceeds from the sale of any non-capital asset, such as non-capital furniture,

non-capital equipment, etc. Non-capital assets are those assets that have not been

capitalized as tangible capital assets (e.g. land, buildings, etc.) by the school division.

Do not include the proceeds from the sale of tangible capital assets. These proceeds are to be

reported in conjunction with entries to record the disposition of tangible capital assets and related

gains or loss on disposal.

Other (1-1-05-091-999-xxx-xxx)

Report the revenue from other miscellaneous sales and rentals.


May 2018 …page 13

Investments (1-1-05-092-000-xxx-xxx)

This category details revenues received from investments of the school division.

Interest and Dividends (1-1-05-092-055-xxx-xxx)

Report the interest and dividend revenue on investing surplus operating funds or

operating fund bank balances, including patronage dividends received from co-operative

associations.

Other (1-1-05-092-999-xxx-xxx)

Report other investment income earned on operating funds and investments.

Tangible Capital Assets/Capital Investments (1-1-05-093-000-xxx-xxx)

This category details gains from disposal of tangible capital assets and interest and dividends

earned on capital reserves held by the school division.

Gain on disposal of tangible capital assets (1-1-05-093-052-xxx-xxx)

Report proceeds in excess of net book value on disposal of a tangible capital asset.


Report the interest and dividend revenue on investments held in relation to capital

reserves.

COMPLEMENTARY SERVICES (1-1-07-000-000-xxx-xxx)

This section details the revenue for services and programs that meet the definition of a

complementary service.

Complementary Services – Definition:

Complementary services are 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. Examples of

complementary services include Pre-K programs, non-learning supports, etc.

Complementary Services – Recipients of Programs and Services:

Recipients of complementary services and programs include:

K-12 students of the school division (including tuition revenue and expenditure K-12

students)

Pre-K, families and other individuals in the school division’s communities


May 2018 …page 14

Complementary Services – Programs and Services:

Complementary services include the following programs and services:

All Prek-K programs

Non-learning support activities:

o Services in which the primary purpose is other than learning or learning support

but which have a specific objective of enhancing the school division’s ability to

successfully deliver its K-12 curriculum/learning programs, e.g.:

programs where the primary purpose is non-learning (e.g. social, health,

recreation, culture, justice, etc.)

school/learning linked programs directed to non-K-12 recipients (e.g. pre-

K, families, community, etc.)

Portion of the following programs and services where the primary purpose is other than

learning/learning support but which have a specific objective of enhancing the school

division’s ability to successfully deliver its K-12 curriculum/learning (e.g. primary

purpose is social, health, recreation, culture, justice, etc.)

o Indian/Métis programs

o Youth in Custody (e.g. transition programs)

o Community School

o Retrieval School (e.g. open custody, behavioral issues)

Early Childhood / Pre-K Programs (e.g. Kids First, early intervention, special education

services for designated Pre-K, etc.)

Programs for At-Risk Families (e.g. Family Advisory Program, Family Resource Worker,

Social Worker/School Counselor, etc.)

Nutrition/community lunch program (re: primary purpose is socio-economic, rather than

educational)

Sports, culture, recreation and other programs where the primary purpose is other than

learning/learning support (e.g. community recreation programs)

Student Mentoring programs, where the primary purpose is other than learning/learning

support (e.g. Big Brothers)

Community Services Integration/Liaison (e.g. school division’s share of Regional

Intersectoral Coordinator, Regional Intersectoral Committee costs, etc.)

Programs that provide special services to students where the primary purpose is other

than learning/learning support, but which have a specific objective of enhancing the

school division’s ability to successfully deliver its K-12 curriculum/learning programs to

that group of students (e.g. VISA Students Program).


May 2018 …page 15

Complementary Services - Full-Costing of Programs:

Complementary services expenses are to include the full cost of delivering the programs. This

includes any tuition fees, administrative, instructional, plant operation, transportation and capital

costs that are directly attributable to those programs.


method to allocate costs between complementary services and the other program(s).

Complementary Services - Partnership Arrangements – Proportional Consolidation:

Joint arrangements that meet the criteria of a partnership in accordance with CICA Public Sector

Accounting Board (PSAB) standards are to be accounted for in accordance with those standards

using the proportional consolidation method.

In accordance with PSAB section PS 3060, a “partnership” is a contractual arrangement between

the school division and an outside party or parties, with all of the following characteristics:

partners co-operate to achieve common goals

the partners make a financial investment in the partnership

partners share control of decisions relating to the financial and operating policies

partners share, on an equitable basis, the risk and benefits of the partnership

Proportional consolidation requires the following practices for accounting for partnership

arrangements:

Each partner reports their proportional share of the revenue and expenses on line-by-line

basis.

The managing school division would report only their proportional share of revenue and

expenses.

The non-managing partner school divisions would report their share of revenue and

expenses on line-by-line basis.

Examples of partnership arrangements include:

Shared Services

Regional Intersectorial Committees

Other shared staff and program arrangements

Complementary Services - Financial Statements Note Disclosure

School divisions must provide financial statement note disclosure of all complementary services

revenues and expenses, by program. Programs that are not significant to warrant separate

disclosure should be summarized in an “Other Programs” category. Please refer to the Audited

Financial Statements template for an example of the disclosure note.


May 2018 …page 16

Complementary Services Revenue Account Code Structure – Program Codes:

Complementary services programs use a common set of account codes for program revenues.

Program codes are then used to identify the specific complementary services program to which

the revenue relates.

As an example, a school division may have the following complementary services programs:

Pre-K Programs

Community & Inter-agency Liaison

Pre-Natal Outreach


001 - Pre-K Programs

002 - Community & Inter-agency Liaison

003 - Pre-Natal Outreach

Operating Grant revenue for each of the programs would then be recorded to the following

accounts:

1-1-07-010-020-001-xxx – Operating Grant - Pre-K Programs

1-1-07-010-020-002-xxx – Operating Grant - Community & Inter-Agency Liaison

1-1-07-010-020-003-xxx - Operating Grant - Pre-Natal Outreach

Complementary Services – Common Revenue Accounts:



Report operating funding received from Ministry of Education for complementary

services included within the monthly operating grant payment (i.e. portion of the monthly

operating grant designated for PreK).



or other capital expenditures for complementary service programs.





Other (1-1-07-010-999-xxx-xxx)

Report all other grants that are received from Ministry of Education for complementary

services that are not included in the two categories above.


May 2018 …page 17



Report any capital grants received for complementary services programming from other

organizations within the Government of Saskatchewan reporting entity that are

consolidated into the Summary Financial Statements. This would include such

organization as:


School Divisions

Health Regions

Regional Colleges


Note: This does not include crown corporations, which are included in Grants from Others


Report any operating grants received for complementary services programming from

other organizations within the Government of Saskatchewan reporting entity that are


organization as:


School Divisions

Health Regions

Regional Colleges





Report any capital grants received from the federal government for complementary

service programs.


Report any operational grants received from the federal government for complementary

services.


Nations Indian Band students. These fees are to be reported in account –1-07-040-042-xxx-xxx.


May 2018 …page 18



Report any capital grants received from other external parties (e.g. crown corporations,

municipal governments, non-profit organizations, etc.) for complementary service

programs.

Other (1-1-07-030-999-xxx-xxx)

Report any operating grants received from other external parties (e.g. crown corporations,

municipal governments, non-profit organizations, etc.) for complementary services.


This category includes the tuition fees received for providing complementary services and

programs to students and other program recipients.










Individuals & Other Parties (1-1-07-040-043-xxx-xxx)



This category includes the transportation fees received for providing complementary services

and programs to students and other program recipients.




May 2018 …page 19





category.




students.





complementary services and programs to students and other program recipients. This might

include, for example, fees from other school divisions for a share of administration costs for

complementary services provided to that school division’s students.







category.







This category details miscellaneous revenues received for the provision of various

complementary services goods and services.

User Fees (1-1-07-090-046-xxx-xxx)

Report the revenue from non-refundable fees charged to students and other program

participants for use of school division materials or equipment.


May 2018 …page 20

Capital Revenues –Capital Tuitions and Sale of School Buildings (1-1-07-090-047-xxx-xxx)




In this account, report miscellaneous reimbursements of program costs by outside parties.

Include only minor amounts that are not significant. Generally, reimbursements of costs

should be netted against the related expense.







Other (1-1-07-090-999-xxx-xxx)

Report other miscellaneous complementary services revenue for which a more specific

account does not exist.



complementary services equipment and facilities.


Report the revenue from miscellaneous food sales related to complementary services

programs.


Report the revenue from the sale of complementary services educational or other

materials.


Report the revenue from the rental of school division owned complementary services

equipment and facilities.


May 2018 …page 21


Report the proceeds from the sale of complementary services non-capital assets, such as

non-capital furniture, non-capital equipment, etc. Non-capital assets are those assets that

have not been capitalized as Tangible Capital Assets (land, buildings, buses, etc.) by the

school division.

Do not include the proceeds from the sale of Tangible Capital Assets. These proceeds are to be


gains on disposal.

Other (1-1-07-091-999-xxx-xxx)

Report the revenue from other miscellaneous complementary services sales and rentals.



earned on capital investment held by the school division relating to complementary services

activities.


Report proceeds in excess of net book value on disposal of a tangible capital asset

relating to complementary services activities.



funding relating to complementary services activities.

EXTERNAL SERVICES (1-1-08-000-000-xxx-xxx)

This section details the revenue for services and programs that meet the definition of an external

service.

External Services – Definition:

External services are 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. Examples of external services include services

provided to external parties for the external parties’ program purposes (e.g. curriculum development

for Ministry of Education), adult education, residences, etc.


May 2018 …page 22

External Services – Recipients of Programs and Services:

Recipients of external services and programs include:

external parties, such as Ministry of Education and other government ministries,

agencies, other school divisions

adults and other individuals

internal parties (e.g. students and staff) who utilize external services (e.g. cafeteria meals)

External Services – Programs and Services:

External services include the following programs and services:

Goods and services provided primarily for the benefit of external parties and which

support the external party’s delivery of its programs and mandate, even if the school

division’s K-12 students indirectly benefit from the program (e.g. E-Learning curriculum

that is developed for Ministry of Education’s provincial curriculum).

Adult Education, except to the extent that those services are utilized by K-12 students.

Summer School programs utilized by adults, non-school division students and other

external parties.

Cafeteria services (e.g. meals for students, staff and the general public), except to the

extent that those services are utilized for the delivery of curriculum or as a

complementary service (e.g. nutrition/community lunch program).

E-Learning, where the school division/school division staff provide the service/product to

an external party such as Ministry of Education (e.g. on-line curriculum developed for

Ministry of Education).

Distance Education services for external parties (e.g. other school divisions, non-school

division students, etc.).

Video Conferencing services for external parties (e.g. video conferencing services for

community groups).

Bussing services provided to other school divisions and external parties.

Artist in Residence – portion of program relating to external parties (e.g. community

group).

Professional development and training provided to external parties (e.g. NORTEP,

professional development services provided to other school divisions, the government,

adults or other external group, etc.).

Residences for staff and/or the public.

Swimming pool services utilized by external parties (e.g. community use of a school

division owned swimming pool).

Services and programs that have no direct connection to the school division’s K-12

learning programs or to enhancing the school division’s ability to deliver its K-12

programs (e.g. Community Access services specifically for community purposes).


May 2018 …page 23

External Services - Full-Costing of Programs:

External services expenses are to include the full cost of delivering the programs. This includes

any tuition fees, administrative, instructional, plant operation, transportation and capital costs

that are directly attributable to those programs.


method to allocate costs between external services and the other program(s).

External Services - Partnership Arrangements – Proportional Consolidation:

Joint arrangements that meet the criteria of a partnership in accordance with CICA Public Sector

Accounting Board (PSAB) standards are to be accounted for in accordance with those standards

using the proportional consolidation method.

In accordance with PSAB section PS 3060 a, “partnership” is a contractual arrangement between

the school division and an outside party or parties, with all of the following characteristics:

Partners co-operate to achieve common goals.

The partners make a financial investment in the partnership.

Partners share control of decisions relating to the financial and operating policies.

Partners share, on an equitable basis, the risk and benefits of the partnership.

Proportional consolidation requires the following practices for accounting for partnership

arrangements:

Each partner reports their proportional share of the assets, liabilities, revenues and

expenses on a line-by-line basis.

The managing school division would report only their proportional share of the assets,

liabilities, revenues and expenses on a line-by-line basis.

The non-managing partner school divisions would report their share of the assets,

liabilities, revenues and expenses on a line-by-line basis.

Partnership arrangements would include those where there is a sharing of staff, operating costs or

other program arrangements.

External Services - Financial Statements Note Disclosure:

School divisions must provide financial statement note disclosure of all external services

revenues and expenses, by program. Programs that are not significant to warrant separate

disclosure should be summarized in an “Other Programs” category. Please refer to the Audited

Financial Statements template for an example of the disclosure note.


May 2018 …page 24

External Services Revenue Account Code Structure – Program Codes:

External services programs use a common set of account codes for program revenues. Program

codes are then used to identify the specific external services program to which the revenue

relates.

As an example, a school division may have the following external services programs:

Adult Education

Summer School

Cafeteria


010 - Adult Education

011 - Summer School

012 - Cafeteria

Other Provincial Grant revenue for each of the programs would then be recorded to the following

accounts:

1-1-08-010-020-010-xxx – Other Provincial Grant - Adult Education

1-1-08-010-020-011-xxx – Other Provincial Grant - Summer School

1-1-08-010-020-012-xxx - Other Provincial Grant - Cafeteria

External Services – Common Revenue Accounts:



Report all amounts received from the Ministry of Education that are included in the

monthly operating grant payment (i.e. portion of the monthly operating grant designated

for external service programs.



or other capital expenditures for external service programs.





Other (1-1-08-010-999-xxx-xxx)

Report all other non-operating grant funding that is received from Ministry of Education

for external services that are not included in the above two categories.


May 2018 …page 25



Report any capital grants received for external services programming from other



organization as:


School Divisions

Health Regions

Regional Colleges




Report any operating grants received for external services programming from other



organization as:


School Divisions

Health Regions

Regional Colleges





Report any capital grants received from the federal government for external service

programs.


Report any operating grants received from the federal government for external services.


Nations Indian Band students. These fees are to be reported in account 1-1-08-040-042-xxx-xxx.


May 2018 …page 26



Report any capital grants received from other external parties (e.g. crown corporations,

municipal governments, non-profit organizations, etc.) for external service programs.

Other (1-1-08-030-999-xxx-xxx)

Report any operating grants received from other external parties (e.g. crown corporations,

municipal governments, non-profit organizations, etc.) for external services.


This category includes the tuition fees received for providing external services and programs to

students and other program recipients.













This category includes the transportation fees received for providing external services and

programs to students and other program recipients.







category.


May 2018 …page 27




students.





external services and programs to students and other program recipients. This might include, for

example, fees from other school divisions for a share of administration costs for external services

provided to that school division’s students.







category.







This category details miscellaneous revenues received for the provision of various

external services goods and services.

User Fees (1-1-08-090-046-xxx-xxx)

Report the revenue from non-refundable fees charged to students and other program

participants for use of school division materials or equipment.

Deferred Capital Revenues – Capital Tuitions and Sale of School Buildings (1-1-08-090-047-

xxx-xxx)




May 2018 …page 28


In this account, report miscellaneous reimbursements of program costs by outside parties.

Include only minor amounts that are not significant. Generally, reimbursements of costs

should be netted against the related expense.







Other (1-1-08-090-999-xxx-xxx)

Report other miscellaneous external services revenue for which a more specific account

does not exist.



external services equipment and facilities.


Report the revenue from miscellaneous food sales related to external services programs.


Report the revenue from the sale of external services educational or other materials.


Report the revenue from the rental of school division owned external services equipment

and facilities.


Report the proceeds from the sale of external services non-capital assets, such as non-

capital furniture, non-capital equipment, etc. Non-capital assets are those assets that have

not been capitalized in tangible capital assets (land, buildings, buses, etc.) by the school

division.

Do not include the proceeds from the sale of tangible capital assets. These proceeds are to be


gains on disposal.

Other (1-1-08-091-999-xxx-xxx)

Report the revenue from other miscellaneous external services sales and rentals.


May 2018 …page 29



earned on capital investment held by the school division relating to external services activities.


Report proceeds in excess of net book value on disposal of a tangible capital asset

relating to external services activities.



funding relating to external services activities.

GOVERNANCE (1-2-10-000-000-xxx-xxx)

This section describes the expenditures of the school board for the governance of the school

division. It includes the costs of conducting the activities of the Board of Education or Conseil

Scolaire, boards of trustees, and local school advisory committees, as well as costs that are

incurred primarily for governance purposes.

Board Members Expense (1-2-10-100-000-xxx-xxx)

This category details the remuneration and expenses that are directly related to members of the

Board of Education or Conseil Scolaire in the performance of their duties.

Indemnity (1-2-10-100-070-xxx-xxx)

Report the per diem remuneration paid to members of the Board of Education or Conseil

Scolaire for attendance at regular and special meetings.

Supervision (1-2-10-100-071-xxx-xxx)


Scolaire for the performance of business authorized by the board.

Committees (1-2-10-100-072-xxx-xxx)


Scolaire for attendance at board authorized committee meetings and activities.

Benefits (1-2-10-100-073-xxx-xxx)

Report the amount of the employer’s contribution for Canada Pension Plan and other

benefits paid by the school division on account of members of the Board of Education or

Conseil Scolaire.


May 2018 …page 30

Travel (1-2-10-100-221-xxx-xxx)

Report the travel expenses incurred by members of the Board of Education or Conseil

Scolaire in the performance of their duties, such as mileage, meals and hotels.

Do not include the travel costs incurred to attend conventions, workshops and other professional

development activities. These costs are to be included in the Professional Development – Board

Members category.

Other (1-2-10-100-999-xxx-xxx)

Report any other cost incurred by the school division on behalf of members of the Board

of Education or Conseil Scolaire in the performance of their governance duties for which

a more specific category does not exist.

Professional Development– Board Members (1-2-10-101-000-xxx-xxx)

This category includes remuneration and expenses that are directly related to members of the

Board of Education or Conseil Scolaire while in attendance at conventions, workshops, seminars,

school trustee branch meetings and other professional development activities.



Scolaire for attendance at conventions, workshops, seminars, school trustee branch

meetings and other professional development activities.

Travel (1-2-10-101-221-xxx-xxx)

Report the travel expenses (mileage, meals, hotels, etc.) incurred by members of the

Board of Education or Conseil Scolaire for attendance at conventions, workshops,

seminars, school trustee branch meetings and other professional development activities.

Other (1-2-10-101-999-xxx-xxx)

Report other expenses incurred by members of the Board of Education or Conseil

Scolaire for attendance at conventions, workshops, seminars, school trustee branch

meetings and other professional development activities (e.g. registration fees, workbooks,

etc.).

Advisory Committees (1-2-10-102-000-xxx-xxx)

This category details the remuneration and expenses that are directly related to members of

school community council or local school advisory committees in the performance of their

duties.


Report the per diem remuneration paid to members of school community council or local

school advisory committees for attendance at regular or special meetings.


May 2018 …page 31

Grants to Local School Advisory Committees (1-2-10-102-077-xxx-xxx)

Report grants provided to school community council and local school advisory

committees for expenses incurred in the conducting of the local advisory committee’s

governance activities (e.g. postage, materials and supplies, etc.).

Do not include grants provided to local advisory committees to cover school-based costs (e.g.

school equipment, school repairs, etc.) School-based costs should be charged to the appropriate

expense account in the applicable functional area (e.g. Instruction, Plant Operation and

Maintenance, etc.).

Travel (1-2-10-102-221-xxx-xxx)

Report the travel expenses incurred by members of the school community council and

local school advisory committees in the performance of their duties, such as mileage,

meals and hotels.

Do not include the travel costs incurred to attend conventions, workshops and other professional

development activities. These costs are to be included in the Professional Development –

Advisory Committees category.

Other (1-2-10-102-999-xxx-xxx)

Report any other cost incurred by the school division on behalf of members of advisory

committees in the performance of their governance duties for which a more specific

category does not exist.

Professional Development –Advisory Committees (1-2-10-103-000-xxx-xxx)

This category includes remuneration and expenses that are directly related to members of the

school community council and local school advisory committees while in attendance at

conventions, workshops, seminars school trustee branch meetings and other professional

development activities.


Report the per diem remuneration paid to members of the school community council and

local school advisory committees for attendance at conventions workshops, seminars,

school trustee branch meetings and other professional development activities.

Travel (1-2-10-103-221-xxx-xxx)

Report the travel expenses (mileage, meals, hotels, etc.) incurred by members of the

school community council and local school advisory committees for attendance at

conventions, workshops, seminars, school trustee branch meetings and similar activities.

Other (1-2-10-103-999-xxx-xxx)

Report other expenses incurred by members of the school community council and local

school advisory committees for attendance at conventions, workshops, seminars, school

trustee branch meetings and other professional development activities (e.g. registration

fees, workbooks, etc.).


May 2018 …page 32

Elections (1-2-10-104-000-xxx-xxx)

This category includes all of the expenses incurred to run school board elections, such as

advertising, rental of facilities, materials and supplies, election officials’ travel and remuneration,

etc. Where Division Board elections are run concurrently with Local Board / Advisory

Committee elections, a reasonable method should be used to allocate the costs between the

applicable accounts, such as the number of vacant positions to be filled, relative proportion of

polling stations, etc.

Do not report the expense incurred by the Board or Conseil Scolaire in holding a plebiscite or

referendum on a capital project or projects where this is done separately from a normal election.

If referendum expenses are incurred separately from a normal election, these costs should not be

capitalized but rather charged to an appropriate operating expense line.

Division Board / Advisory Committee Elections (1-2-10-104-080-xxx-xxx)

Report all of the expenses incurred to run school division elections for the Board of

Education or Conseil Scolaire, School Community Council and Local School Advisory

Committees.

Other Governance Expenses (1-2-10-105-000-xxx-xxx)

This category includes other miscellaneous governance expenses not detailed in other categories.

Negotiating Fees (1-2-10-105-087-xxx-xxx)

Report charges to the Board of Education or Conseil Scolaire for the expenses of

provincial and local bargaining.

Do not include per diem remuneration of the Board of Education or Conseil Scolaire. These

should be included in the Board Members Expense - Committees category.

SSBA Research (1-2-10-105-088-xxx-xxx)

Report charges to the Board of Education or Conseil Scolaire for SSBA research fees.

Public Relations (1-2-10-105-089-xxx-xxx)

Report expenses for Board of Education or Conseil Scolaire public relations activities,

such as pamphlets, promotions, retirement gifts, etc.

Memberships and Dues (1-2-10-105-203-xxx-xxx)

Include SSBA, SAMA, CEFP, and other membership costs that are incurred specifically

on behalf of Board of Education or Conseil Scolaire members for governance related

purposes.

Other (1-2-10-105-999-xxx-xxx)

Report the cost of other governance activities and governance initiatives of the Board of

Education or Conseil Scolaire (e.g. governance review).


May 2018 …page 33

Tangible Capital Asset Amortization (1-2-10-142-000-xxx-xxx)

This category includes the cost of amortization of tangible capital assets relating to the

governance activities of the school board.

Amortization (1-2-10-142-261-xxx-xxx)

Record the cost of amortization of tangible capital assets relating to the governance

activities of the school board.

Where tangible capital assets are shared by different functional areas, (e.g. Governance,

Administration, Instruction, Maintenance, Transportation, School Generated Funds,

Complementary Services, External Services) related amortization expenses should be prorated

between the functional areas using a reasonable cost allocation basis (e.g. square footage).

ADMINISTRATION (1-2-11-000-000-xxx-xxx)

This section includes the expenses incurred for conducting the business administration activities

of the school division.

In cases where clerical staff, materials and supplies, etc. is used jointly by the business

administration personnel and the instructional personnel or other departments, the expense

should be pro-rated between administration and the other department(s). Professional judgment

must be applied to establish an appropriate cost allocation basis in those situations where costs

cannot be specifically assigned.

Administration Salaries and Benefits (1-2-11-110-000-xxx-xxx)

This category includes the salary and benefit costs for employees who perform the business

administration functions of the school division. Some of the personnel that this would include

would be the direction of education, instructional superintendents, chief financial officer, payroll,

accounts payable, and support staff for these functions.

This category also includes the salary and benefit costs for caretaking and maintenance

employees who are hired specifically to provide services for the business administration

facilities.

In cases where clerical/administrative support staff are shared between business administration

and instructional or other department(s), the salary and benefit costs should be pro-rated between

the functions using a reasonable allocation basis (e.g. relative proportion of time to support each

function).

Benefit costs for employees who are shared with other functional areas should be pro-rated

between the functions on the same basis as the related salary costs.


May 2018 …page 34

Administration Salaries (1-2-11-110-100-xxx-xxx)

Report the amount of salaries paid to employees who perform the business administration

functions of the school division.

LEADS Salaries (1-2-11-110-102-xxx-xxx)

Report the amount of salaries paid to LEADS members (e.g. director of education,

instructional superintendents, etc.).

Educational Administration Support Salaries (1-2-11-110-107-xxx-xxx)

Report the salaries paid to central office clerical/administrative staff that support LEADS

members.

In cases where clerical/administrative support staff is shared between business administration

and instruction, the salary and benefit costs should be pro-rated between the two functions using

a reasonable allocation basis (e.g. relative proportion of time spent to support each function).

Caretaking Salaries (1-2-11-110-117-xxx-xxx)

Report the amount of salaries paid to caretaking employees who are hired specifically to

provide caretaking services for the business administration facilities.

Maintenance Salaries (1-2-11-110-118-xxx-xxx)

Report the amount of salaries paid to maintenance employees who are hired specifically to

provide maintenance services for the business administration facilities.

Substitute Salaries – Non-Teacher Contract (1-2-11-110-147-xxx-xxx)

Report the amount of salaries paid to substitute employees who are hired to replace

regular administration employees absent from their duties as a result PAID leaves due to

illness, maternity leave, EDOs, professional development or other leaves.

Do not include salaries paid to substitute employees who are hired to replace regular

administration employees on any UNPAID leaves. These salaries should be reported in the

Administration Salaries category.

Canada Pension Plan - CPP (1-2-11-110-150-xxx-xxx)

Report the employer's share of Canada Pension Plan contributions paid on behalf of

administration employees.

Employment Insurance - EI (1-2-11-110-151-xxx-xxx)

Report the employer's share of Employment Insurance contributions paid on behalf of


Employment Insurance Rebate (1-2-11-110-152-xxx-xxx)

Report the portion of EI premiums refunded to administration employees as required by

an Employment Insurance Rate Reduction Plan.


May 2018 …page 35

Pension (1-2-11-110-155-xxx-xxx)

Report the employer's share of the Pension Plan contributions paid on behalf of


Group Benefit Plan (1-2-11-110-157-xxx-xxx)

Report the employer's share of group benefit plan contributions paid on behalf of


Workers’ Compensation – WCB (1-2-11-110-158-xxx-xxx)

Report the employer’s share of Workers Compensation premiums paid on behalf of


Other Payroll Benefits (1-2-11-110-170-xxx-xxx)

Report the amount paid to administration employees for retirement allowances, gratuities,

bonuses, or any other employment benefits not specified previously.

Employee Future Benefits (1-2-11-110-171-xxx-xxx)

Report the annual amount of employee future benefit expenses for administration

employees as calculated by actuarial valuation. These expense calculations include

estimated costs of sick leave, vacation and extended health coverage.

Severance / Redundancy (1-2-11-110-172-xxx-xxx)

Report the amount paid to administration employees for severance and redundancy.

Supplies and Services (1-2-11-135-000-xxx-xxx)

This category includes the expenses for materials and supplies for business administration

operations.

Do not include the cost of materials and supplies purchased primarily for central instructional

staff or other functional areas, such as school-based instruction, transportation, plant operation

and maintenance, etc. These expenses should be charged to the appropriate functional area.

Department/Program Administrative Supplies and Services (1-2-11-135-200-xxx-xxx)

Report the expenses for consumable materials and supplies, such as paper, binders, etc.

purchased for business administration operations.

Legal Fees (1-2-11-135-201-xxx-xxx)

Report the legal fees incurred for business administration related purposes, including fees

paid to the SSBA specifically for legal services.


May 2018 …page 36

Subscriptions (1-2-11-135-202-xxx-xxx)

Report the expenses for subscriptions for business administration purposes where the

subscription is separate from annual membership fees or dues.


Report the expenses for memberships and dues paid on behalf of business administration

employees (e.g. SASBO, CEFP, etc.).

Audit Fees (1-2-11-135-204-xxx-xxx)

Report the audit fees for the school division’s annual financial statement audit.

Computer Supplies and Services (1-2-11-135-345-xxx-xxx)

Report the cost of computer supplies and services purchased for business administration

purposes (e.g. accounting and payroll software and service contracts).

Professional/Contracted Services (1-2-11-135-347-xxx-xxx)

Report the expenses for professional/contracted services provided for business

administration related purposes.

Do not include any contracts for services where there is already a more specific category. For

example, contracts for computer services should be charged to the Computer Supplies and Services

account, and not to the Professional/Contracted Services account.

Insurance (1-2-11-135-424-xxx-xxx)

Report the business administration portion of non-building related insurance premiums.

Non-Capital Furniture and Equipment (1-2-11-140-000-xxx-xxx)

This category includes the cost for the purchase, maintenance and use of non-capital furniture

and equipment used for business administration operations.

Do not include the cost of furniture and equipment purchased for non-business administration

operations, such as central office instructional staff, schools or other departments. These costs

are to be charged to the applicable functional area.

Purchase of Furniture & Equipment (1-2-11-140-250-xxx-xxx)

Report the cost of non-capital furniture and equipment (e.g. replacement of office chairs,

calculators, printers, etc.) acquired for the business administration operations.

Rent/Lease of Equipment (1-2-11-140-257-xxx-xxx)

Report the cost of operating lease and rentals of business administration equipment.

Do not include expenses for capital leases (i.e. leases which are essentially purchase contracts).

These leases should be recorded as purchases of equipment or furniture, and the related “loan”

should be recorded as an outstanding liability.


May 2018 …page 37

Repair of Equipment (1-2-11-140-258-xxx-xxx)

Report the expenses for the maintenance and repair of business administration equipment,

including equipment service contracts except those that relate to photocopiers.

Photocopier Operating Costs (1-2-11-140-260-xxx-xxx)

Report the photocopier operating expenses (ink cartridges, service contracts, etc.) for

business administration operations.

Do not include the cost of paper supplies. These costs are to be reported in the Materials and

Supplies section.

Where a photocopier is shared between functional areas, user codes should be set up in the

photocopier to track usage, or some other reasonable cost allocation method should be

established to pro-rate the costs to the appropriate functional areas. Note: since paper supplies

are also likely to be shared, these costs should also be allocated to the functional areas on the

same basis as the related photocopier usage.

Tangible Capital Asset Amortization (1-2-11-142-000-xxx-xxx)


administration of the school board.


Record the cost of amortization of tangible capital assets relating to the administration of

the school board.





Building Operating Expenses (1-2-11-145-000-xxx-xxx)

This category includes all of the building operating costs relating to the business administration

office facilities, such as rent, caretaking, utilities, etc.

Where the central office facility is shared by different functional areas (e.g. central office

business administration, instructional staff, transportation, maintenance, etc.), these building

operating expenses should be pro-rated between the functional areas using a reasonable cost

allocation basis (e.g. square footage).

Note: The salary and benefit costs for caretaking and maintenance employees who are hired

specifically to provide services for the business administration facilities are included in the

Administration Salaries and Benefits category.


May 2018 …page 38

Caretaking Materials and Supplies (1-2-11-145-400-xxx-xxx)

Report the caretaking materials and supplies expenses (e.g. cleaning products, soap,

paper towels and tissues, waxes, floor finishes, etc.) incurred to maintain the business

administration facilities.

Maintenance Materials and Supplies (1-2-11-145-401-xxx-xxx)

Report the maintenance materials and supplies incurred to repair and upkeep the business

administration buildings and grounds. Include paint, lumber, plumbing fixtures,

plumbing supplies, light fixtures, light bulbs, etc.

Contracted Caretaking Services (1-2-11-145-402-xxx-xxx)

Report the cost of contracted caretaking services incurred to maintain the business

administration facility.

Contracted Maintenance Services (1-2-11-145-403-xxx-xxx)

Report the cost of contracted maintenance services incurred to repair and maintain the

business administration building, grounds, mechanical systems, electrical systems, etc.

Include the cost of architects, engineers, and other consultants where applicable.

Minor Renovations (1-2-11-145-404-xxx-xxx)

Report the cost of minor (i.e. non-capital) renovations to the business administration

facility (e.g. replacing carpeting).

Heating Fuel (1-2-11-145-420-xxx-xxx)

Report the heating fuel expense for the business administration facility.

Electricity (1-2-11-145-421-xxx-xxx)

Report the electricity expense for the business administration facility.

Water and Sewer (1-2-11-145-422-xxx-xxx)

Report the expenses for water, sewer and sanitation services for the business administration

office facility.

Property Taxes (1-2-11-145-423-xxx-xxx)

Report the expenses for property taxes paid for the business administration facility.


Report the business administration facility portion of the insurance premiums for expenses

for fire insurance, liability insurance, comprehensive insurance, etc.

Appraisal Fees (1-2-11-145-425-xxx-xxx)

Report the business administration facility portion of insurance appraisal services.

Rent of Facilities (1-2-11-145-426-xxx-xxx)

Report the amount of rent paid for business administration facilities.


May 2018 …page 39

Communications (1-2-11-150-000-xxx-xxx)

This category includes the expenses associated with various forms of communication for

business administration purposes.

Do not include the cost of equipment purchases in any of the communications expense accounts

(e.g. purchase of telephones, cell phones, etc.). The equipment portion of these costs should be

included in either the Purchase of Equipment – Non-Capital or Non-Financial assets – Tangible

Capital Assets – Furniture and Equipment. Only the operating and maintenance costs associated

with this equipment is to be recorded as a communications expense.

Postage (1-2-11-150-210-xxx-xxx)

Report the expenses for postage used for business administration purposes, including the

operating costs for postage meters and scales.

Telephone, Fax, Portable Communications and Internet (1-2-11-150-211-xxx-xxx)

Report the operating expenses for telephones, facsimile machine usage, cell phones and

other portable communications devices and internet used by business administration

employees.

Advertising (1-2-11-150-217-xxx-xxx)

Report the advertising expenses incurred for business administration purposes (e.g.

advertisements for the annual meeting of the electors, recruitment ads for business

administration staff, etc.).

Travel (1-2-11-155-000-xxx-xxx)

This category includes travel expenses incurred by business administration employees in the

performance of their duties.

Do not include travel expenses incurred in relation to conventions, workshops, seminars and

other professional development activities. These costs are to be charged to Professional

Development.

Car Allowances (1-2-11-155-220-xxx-xxx)

Report car allowances paid to business administration employees.

Travel (1-2-11-155-221-xxx-xxx)

Report the travel expenses incurred by business administration employees in the

performance of their duties, such as mileage, parking, meals, hotels, etc.

Board Operated Vehicles (1-2-11-155-222-xxx-xxx)

Report the expenses for operating a school division owned or leased vehicle used by the

business administration employees, such as licensing, insurance, gasoline, etc. Include

the leasing costs for non-capital leases.


May 2018 …page 40

Professional Development - Non-Salary Costs (1-2-11-160-000-xxx-xxx)

Professional Development – Non-Teacher (1-2-11-160-224-xxx-xxx)

Report the non-salary expenses related to professional development activities of business

administration employees such as conventions, workshops, seminars, etc.

Also include non-salary expenses related to sabbatical leaves, educational leaves and bursaries

for business administration employees. This includes registration, tuition fees, books,

instructional materials, travel expenses (airfare, mileage, meals, hotels, parking), etc.

Do not include the salaries paid to substitute employees who are hired to replace regular business

administration employees absent from their duties as a result of professional development leaves.

These costs are to be charged to Substitute Salaries (Administration Salaries and Benefits

category).

Note: the school division may wish to establish Program/Location codes to track professional

development substitute salary costs separately from other substitute salary costs.

INSTRUCTION (1-2-12-000-000-xxx-xxx)

This section includes the expenses for conducting the instructional activities of the school

division.

Do not include the expenses related to the director of education and instructional

superintendents. In many cases, these personnel operate out of the board’s business

administration office; therefore, their role is not primarily educational in nature.

In cases where clerical staff, material and supplies, etc. are used jointly by the business

administration personnel and the instructional personnel or other departments, the expense

should be pro-rated between instruction and the other department(s). Professional judgment

must be applied to establish an appropriate cost allocation basis in those situations where costs

cannot be specifically assigned.

Instructional Salaries and Benefits (1-2-12-115-000-xxx-xxx)

This category includes the salaries and benefits paid to all employees classified as instructional.

This includes the director of education, instructional superintendents and other staff hired under a

teacher contract.

School Administration Salaries (Principal/VP) (1-2-12-115-101-xxx-xxx)

Report the amount of salaries paid to principals and vice principals. Include 100% of

principal and vice-principal allowances plus the proportion of the principal/vice-

principal’s teacher contract salary that represents the approximate percentage of time, on

average, that the individual spends performing principal/vice-principal duties (i.e. school

administration, as opposed to classroom duties). Where the proportion of time spent


May 2018 …page 41

performing non-administration duties is not significant in relation to the overall salary

costs of the school division, 100% of the teacher contract salary may be charged to

School Administration Salaries (Principal/VP).

School divisions will need to exercise professional judgment when determining the portion of the

teacher contract salary to charge to School Administration Salaries (Principal/VP), and in

determining whether the non-administration portion of duties is significant to warrant allocation

to Teacher Contract Salaries – School-Based Teachers.

Do not include the principal/vice-principal allowances or salary costs paid to substitute

employees who are hired to replace a Principal/Vice absent from their duties as a result PAID

leaves due to illness, maternity leave, EDOs, professional development or other leaves. These

costs are to be charged to Substitute Salaries – P/VP & School - Based Teachers – Teacher

Contract.

Teacher Contract Salaries – School-Based Teachers (1-2-12-115-103-xxx-xxx)

Report the amount of salaries paid to staff hired under a teacher contract to provide

school-based duties (i.e. as part of the school-based). This would include teacher staff

hired to perform duties related to the delivery of the school division’s classroom

instructional programs. It would also include teacher staff hired to perform other school-

based duties as part of the school’s teacher staff allotment, such as school guidance

counselors, resource center teachers, school-based special education teachers, etc. Also

includes staff employed under a teacher contract to perform classroom instructional

duties in an alternate setting (e.g. distance education or off-site physical education that is

provided to the school division’s students as part of the instructional program).

Supportive Instructional Salaries - Teacher Contract (1-2-12-115-104-xxx-xxx)

Report the amount of salaries paid to in-scope (i.e. Teacher Contract) central/division-

wide supportive instructional staff (e.g. central office curriculum coordinators, resource-

based learning consultants, special education coordinators, etc.).

Do not include any non-teacher contract staff or any staff who are assigned to a specific school

as part of the school-based teacher staff allotment.

Program/Technical Support Salaries – Teacher Contract (1-2-12-115-140-xxx-xxx)

Report the amount of salaries paid to staff hired under a teacher contract for non-

instructional program purposes. These are staff that, if not for the fact of having been

hired under a teacher contract, would have been included in the Non-Teacher Contract -

Program/Technical Support Salaries category. This would include, for example, staff

hired under a teacher contract as an educational psychologist, social worker,

speech/language pathologist, etc.

These staff may be hired to provide central/division-wide services, or may be hired to provide

services to specific schools, but not as part of the school-based teacher staff allotment.


May 2018 …page 42

Substitute Salaries – Supportive Instructional & Program/Technical Support – Teacher Contract (1-

2-12-115-148-xxx-xxx)

Report the salaries paid to substitute employees who are hired to replace Supportive

Instructional Salaries - Teacher Contract and Program/Technical Support Salaries –

Teacher Contract employees absent from their duties as a result PAID leaves due to


Do not include salaries paid to substitute employees who are hired to replace regular employees

on any UNPAID leaves. These salaries should be reported in the appropriate regular salary

category.

Substitute Salaries – Principal/VP and School-Based Teachers – Teacher Contract

(1-2-12-115-149-xxx-xxx)

Report the principal/vice-principal allowances and salaries paid to substitute employees

who are hired to replace Principal/Vice Principal and School-Based Teachers employees

absent from their duties as a result PAID leaves due to illness, maternity leave, EDOs,

professional development or other leaves.



category.



instructional employees.





Report the portion of EI premiums refunded to instructional employees as required by an

Employment Insurance Rate Reduction Plan.








May 2018 …page 43




Note: Workers Compensation premiums are not assessed on salaries for staff that are hired

under teacher contracts. However, Workers Compensation premiums do not apply to other

instructional staff who are not paid under a teacher contract, such as the director of education and

instructional superintendents, and instructional support staff.


Report the amount paid to instructional employees for retirement allowances, gratuities,



Report the annual amount of employee future benefit expenses for instructional




Report the amount paid to instructional employees for severance and redundancy.

Program Support (Non-Teacher Contract) Salaries & Benefits

(1-2-12-116-000-xxx-xxx)

This category includes the salaries and benefits paid to non-teacher contract employees

employed to support the instructional activities of the school division.

Teacher Assistant Salaries (1-2-12-116-105-xxx-xxx)

Report the salaries paid to non-teacher staff employed to assist teachers with classroom

related duties. For example, teacher assistants may be used to complement and extend

classroom teacher services, or to assist with special needs students.

Instructional Support Salaries (1-2-12-116-106-xxx-xxx)

Report the salaries/wages paid to school-based/central office clerical/administrative to

provide administrative duties to schools or instructional support staff.

Program/Technical Support Salaries (1-2-12-116-108-xxx-xxx)

Report salaries paid to non-teacher contract employees for program and technical support

services (e.g. computer technician, social worker, community school coordinators,

educational psychologists, speech/language pathologists, etc.)

Do not include any staff employed under a teacher contract. These salaries should be included in

Instructional Salaries.


May 2018 …page 44

Resource Centre Assistant Salaries (1-2-12-116-109-xxx-xxx)

Report the salaries of non-teacher contract staff employed to provide services for the

resource centers/libraries of the school division.

Student Supervision Salaries (1-2-12-116-114-xxx-xxx)

Report the salaries paid to employees for supervising students prior to the start of school,

during the lunch period, and after school.

Student Assistant Salaries (1-2-12-116-115-xxx-xxx)

Report the amount of salaries paid to students of the school division for duties performed

in an assistance capacity, such as laboratory demonstrators, science room assistants and

library assistants.


Report the salaries paid to substitute employees who are hired to replace regular non-

teacher contract employees absent from their duties as a result PAID leaves due to illness,

maternity leave, EDOs, professional development or other leaves.



category.


Report the employer's share of Canada Pension Plan contributions paid on behalf of non-

teacher contract employees.



non-teacher contract employees.


Report the portion of EI premiums refunded to non-teacher contract employees as

required by an Employment Insurance Rate Reduction Plan.


Report the employer's share of the Pension Plan contributions paid on behalf of non-



Report the employer's share of group benefit plan contributions paid on behalf of non-



Report the employer’s share of Workers Compensation premiums paid on behalf of non-



May 2018 …page 45


Report the amount paid to non-teacher contract employees for retirement allowances,

gratuities, bonuses, or any other employment benefits not specified previously.


Report the annual amount of employee future benefit expenses for instructional program

support (non-teacher contract) employees as calculated by actuarial valuation. These

expense calculations include estimated costs of sick leave, vacation and extended health

coverage.


Report the amount paid to non-teacher contract employees for severance and redundancy.

Instructional Aids (1-2-12-130-000-xxx-xxx)

This category includes expenses for various instructional aids. Instructional aids may be defined

as resource materials and services used in the direct delivery of the instructional programs and

services. They include items of a permanent or semi-permanent nature such as textbooks and

resource center materials. They also include course materials from the correspondence school,

and the cost of cable subscriptions and internet costs incurred for classroom purposes.

Textbooks (1-2-12-130-300-xxx-xxx)

Report the expenses for books purchased as desk copies for teachers and also the costs of

books purchased, including workbooks, for free distribution to students.

Computer Supplies & Services - Instructional Programs (1-2-12-130-301-xxx-xxx)

Report the expenses for computer supplies and software programs where they are an

integral part of the instructional program and not administrative or general resource

center materials. Include the cost of licensing and support fees, internet charges for

classroom programs, and other computer supplies and services.

Correspondence Courses (1-2-12-130-304-xxx-xxx)

Report the expenses incurred for correspondence courses provided to students.

Distance Education (1-2-12-130-305-xxx-xxx)

Report the expenses for receiving distance education services from other school divisions

and agencies. Include any internet charges incurred to acquire or deliver the services.

Resource Centre Materials (1-2-12-130-309-xxx-xxx)

Report the expenses for resource center print and multi-media materials that are housed

and indexed in the school or school division resource center. This would include library

and reference books, periodicals, other printed materials, computer software, tapes, films

and film strips, globes and charts.


May 2018 …page 46

Academic Supplies (1-2-12-130-312-xxx-xxx)

Report the expenses for classroom supplies, testing materials, science, computer and

other laboratory supplies, music program supplies, physical education materials, applied

arts program materials and other instructional aids for classroom use. Also include

expenses for providing cable television services to schools where the service is used

primarily as part of the instructional program.

Do not include the cost of classroom or resource center print or and multi-media materials.

These are reported under Resource Center Materials.

Technical Aids (Special Education) – Non-Funded (1-2-12-130-314-xxx-xxx)

Report the expenses for special education technical aids that are not funded by the

Ministry.

Do not include the cost of technical aids that are funded by, and remain the property of the

Ministry. The funding received from the Ministry for these items should be netted against the

cost.


This category includes the expenses for supplies of a consumable nature, which are used for

central instructional and school administration purposes. These supplies are typically consumed

during one academic year.



purchased for central instructional or school administration purposes.


Report the legal fees incurred for instructional related purposes, including fees paid to the

SSBA specifically for legal services.


Report the expenses for subscriptions for central instructional or school administration

purposes where the subscription is separate from annual membership fees or dues.


Report the expenses for memberships and dues paid on behalf of central instructional or

school-based employees.


Report the cost of computer supplies and services of a primarily administrative nature

purchased for central instructional or school administration purposes, including software

and service contracts.


May 2018 …page 47

Do not include software programs that are an integral part of the instructional program or

resource center materials. These costs should be charged to the appropriate account in the

Instructional Aids category.


Report the expenses for professional/contracted services provided for instruction related

purposes.


example, contracts for delivery of driver education programs should be charged to the Driver

Training account, and not to the Professional/Contracted Services account.

Driver Training (1-2-12-135-348-xxx-xxx)

Report the non-salary expenses incurred for the delivery of a driver education program.

This would include contracted driver education services, operation and maintenance costs

for board owned driver training vehicles (e.g. licence, insurance, gas, oil, servicing, and

repairs), rental costs for non-capital vehicle operating leases and instructional materials.

Do not include any salary or benefit costs. These costs are to be charged to the appropriate salary

and benefit category.

Do not include the purchase of driver training vehicles or capital leases. These costs are to be

capitalized and recorded as Non-Financial assets – Tangible Capital Assets – Other Vehicles.


Report the instructional portion of non-building related insurance premiums.


This category includes the purchase and rental of non-capital equipment that is to be used in the

delivery of the instructional programs and services of the school division.

Do not include the purchase of equipment and furniture which, in accordance with school

division or ministry policy, is considered to be a capital expenditure. These costs are to be

reported as Non-Financial assets – Tangible Capital Assets – Furniture and Equipment.


Report the cost of non-capital furniture and equipment (i.e. replacement of office chairs,

calculators, printers, etc.) acquired for the instructional general/administrative purposes.

Do not include the cost of academic/classroom furniture and equipment. These costs should be

charged to Purchase of Academic Equipment.


May 2018 …page 48

Purchase of Instructional Equipment (1-2-12-140-253-xxx-xxx)

Report the cost of non-capital furniture and equipment purchased for academic/classroom

use. This would include classroom desks, chairs, tables, computers, scales, meters,

microscopes, paper cutters, stands, models, instruments, projectors, radios, VCR's, tape

recorders, televisions, equipment for technical and vocational shops, home economics

laboratory equipment, gymnasium and track and field equipment, etc.


Report the cost of operating leases and rentals of equipment for instructional programs

and services.


These leases should be capitalized and recorded as Non-Financial assets – Tangible Capital

Assets – Furniture and Equipment and the related “loan” should be recorded as a liability.


Report the expenses for the repair and maintenance of instructional equipment, including

equipment service contracts except those that relate to photocopiers.


Report the photocopier operating expenses (ink cartridges, service contracts, etc.) for

instructional programs and services. This includes the cost of school photocopiers as

well as the instructional usage of a central office photocopier.


Supplies section.

Where a central office photocopier is shared between functional areas (e.g. administration,

instruction, transportation, etc.) user codes should be set up in the photocopier to track usage, or

some other reasonable cost allocation method should be established to pro-rate the costs to the

appropriate functional areas.

Note: since paper supplies are also likely to be shared, these costs should also be allocated to the

functional areas on the same basis as the related photocopier usage.


May 2018 …page 49

Capital Asset Amortization (1-2-12-142-000-xxx-xxx)


instructional activities of the school board.


Record the cost of amortization of tangible capital assets relating to the instructional


It is expected that the majority of furniture and equipment, computer hardware and computer

software will be amortized in this account.

Where these tangible capital assets are shared by different functional areas, (e.g. Governance,



between the functional areas using a reasonable cost allocation basis.


This category the expenses associated with various forms of communication for instructional

purposes.







Report the expenses for postage used for instructional purposes, including the operating

costs for postage meters and scales.



other portable communications devices and internet used by instructional staff and for

instructional purposes. Include costs relating to central office instructional staff as well

as school-based costs.

Do not include expenses for providing internet services to schools where the service is used

primarily as part of the instructional program. This cost should be charged to Instructional Aids

– Academic Supplies.

Intercom Services (1-2-12-150-213-xxx-xxx)

Report the operating and maintenance expenses for all owned intercom systems, and the

rental fees for non-capital intercom system leases.


May 2018 …page 50


Report the advertising expenses incurred for instructional purposes (e.g. advertisement

for kindergarten registration, recruitment ads for instructional staff, etc.)

Travel (1-2-12-155-000-xxx-xxx)

This category includes travel expenses incurred by instructional employees in the performance of

their duties. This category includes central office instructional staff and all school instructional

and support staff.



Development.


Report car allowances paid to instructional employees.

Travel (1-2-12-155-221-xxx-xxx)

Report the travel expenses incurred by instructional employees in the performance of

their duties, such as mileage, parking, meals, hotels, etc.



instructional employees, such as licensing, insurance, gasoline, etc. Include the leasing

costs for non-capital leases.

Professional Development – Non-Salary Costs (1-2-12-160-000-xxx-xxx)

This category includes all of the non-salary expenses related to professional development

activities of instructional employees, including central office instructional, school instructional

and all instructional support staff.

Do not include the salaries paid to substitute employees who are hired to replace regular

instructional employees absent from their duties as a result professional development leaves.

These costs are to be charged to Substitute Salaries.



Professional Development - Instructional (Teacher Contract) (1-2-12-160-223-xxx-xxx)

Report the non-salary expenses related to professional development activities of

instructional employees (i.e. teacher contract), including central office and school

instructional staff, for conventions, workshops, seminars, etc. Also include non-salary

expenses related to sabbatical leaves, educational leaves and bursaries for instructional

employees (i.e. teacher contract). This includes registration, tuition fees, books,



May 2018 …page 51

Professional Development - Non-Teacher Contract 1-2-12-160-224-xxx-xxx)

Report the non-salary expenses related to professional development activities of non-

teacher contract instructional support staff, including central office and non-teacher

school staff, for conventions, workshops, seminars, etc. Also include non-salary

expenses related to sabbatical leaves, educational leaves and bursaries for non-teacher

contract instructional employees. This includes registration, tuition fees, books,


Student Related Expenses (1-2-12-170-000-xxx-xxx)

This category includes expenses for programs that have a significant student participation

component.

Awards to Students (1-2-12-170-360-xxx-xxx)

Report the expenses for awards made to students, such as scholarships, medals and prizes.

Special Events (1-2-12-170-361-xxx-xxx)

Report the expenses for special events that have a student focus, such as graduations, team

sport events, track meets, etc. Include the cost of materials and other event related expenses.

Special Programs (1-2-12-170-362-xxx-xxx)

Report expenses for special program offerings to students that are outside of the standard

academic programs of the school division (e.g. drama clubs, band club, etc.), including

materials and other program related expenses.

SRC Program and Grants (1-2-12-170-363-xxx-xxx)

Report expenses of grants paid directly to, and expenses incurred directly for, a student

representative council (SRC). Where a school does not have an SRC record the expenses

that are paid directly on behalf of students for activities that would normally be carried out

by a SRC.

PLANT OPERATION AND MAINTENANCE (1-2-13-000-000-xxx-xxx)

This section describes the expenses incurred for conducting the plant operation and maintenance

activities of the school division. This includes the centralized plant operation and maintenance

facilities, the centralized instructional facilities and the schools.

In cases where clerical staff, material and supplies, etc. are used jointly by the plant operation

and maintenance personnel and other departments, the expense should be pro-rated between

departments. Professional judgment must be applied to establish an appropriate cost allocation

basis in those situations where costs cannot be specifically assigned.

Do not include the building operating costs for the administration and transportation facilities, or

the portions of common facilities that are used for these functions. These costs are to be charged

to Building Operating Expenses in those departments.


May 2018 …page 52

Plant Operation and Maintenance Salaries and Benefits (1-2-13-120-000-xxx-xxx)

This category includes the salary and benefit costs for employees who perform the plant

operation and maintenance functions of the school division. Some of the personnel that this

would include would be the plant operation and maintenance supervisor, caretakers, maintenance

workers, carpenters, electricians, plumbers, painters, etc. and support staff for these functions.

In some school divisions, some of the plant operation and maintenance personnel may be

assigned responsibility for other functional areas, such as transportation (e.g. 50% transportation

supervisor/50% plant operation and maintenance supervisor). In these situations, provided that

the individual has been specifically hired for and appointed to more than one position, the salary

and benefit costs should be pro-rated between the functions on the basis specified in the

employment contract or other reasonable allocation basis (e.g. time).


Report salaries paid to employees who provide program and/or technical support services

for the plant operation and maintenance department and for which there is not otherwise a

more specific salary category.

Supervisor Salaries (1-2-13-120-116-xxx-xxx)

Report the amount of salaries paid to plant operation and maintenance supervisory staff.


Report the amount of salaries paid to caretaking employees.


Report the amount of salaries paid to maintenance employees, such as maintenance

workers, carpenters electricians, plumbers, painters, etc. Also include plant operation and

maintenance support staff.

Casual Salaries (1-2-13-120-119-xxx-xxx)

Report the amount of salaries paid to employees who are hired on a temporary or part time

basis for a limited period of time and who are not replacing an absent employee, such as

summer students hired to perform maintenance duties.


May 2018 …page 53



regular plant operation and maintenance employees absent from their duties as a result

PAID leaves due to illness, maternity leave, EDOs, professional development or other

leaves.

Do not include salaries paid to substitute employees who are hired to replace regular plant

operation and maintenance employees on any UNPAID leaves. These salaries should be

reported in the applicable regular salary category.


Report the employer's share of Canada Pension Plan contributions paid on behalf of plant

operation and maintenance employees.

Employment Insurance -EI (1-2-13-120-151-xxx-xxx)


plant operation and maintenance employees.


Report the portion of EI premiums refunded to plant operation and maintenance

employees as required by an Employment Insurance Rate Reduction Plan.


Report the employer's share of the Pension Plan contributions paid on behalf of plant



Report the employer's share of group benefit plan contributions paid on behalf of plant


Workers’ Compensation - WCB (1-2-13-120-158-xxx-xxx)

Report the employer’s share of Workers Compensation premiums paid on behalf of plant



Report the amount paid to plant operation and maintenance employees for retirement

allowances, gratuities, bonuses, or any other employment benefits not specified

previously.


Report the annual amount of employee future benefit expenses for plant operation and

maintenance employees as calculated by actuarial valuation. These expense calculations

include estimated costs of sick leave, vacation and extended health coverage.


May 2018 …page 54


Report the amount paid to plant operation and maintenance employees for severance and

redundancy.


This category includes the expenses for general administrative supplies and services for plant

operation and maintenance purposes.



purchased for the general administration of the plant operation and maintenance department.


Report the legal fees incurred for plant operation and maintenance related purposes,

including fees paid to the SSBA specifically for legal services.


Report the expenses for subscriptions for plant operation and maintenance purposes

where the subscription is separate from annual membership fees or dues.


Report the expenses for memberships and dues paid on behalf of plant operation and

maintenance employees.


Report the cost of computer supplies and services purchased for general administrative

plant operation and maintenance purposes (e.g. routine maintenance scheduling software,

service contracts, etc.)


Report the expenses for professional/contracted services provided for plant operation and

maintenance related purposes.





Report the plant operation and maintenance portion of non-building related insurance

premiums.


May 2018 …page 55


This category includes the cost for the purchase, maintenance and use of non-capital equipment

and furniture used for plant operation and maintenance operations. Include the equipment and

furniture for central office plant operation and maintenance staff, maintenance workers and

caretakers.

Do not include the purchase, rental or repair of school equipment and furniture. These costs are

to be charged to the applicable accounts in Instruction.



maintenance tools, etc.) acquired for the use of plant operation and maintenance staff in the



Report the cost of operating leases and rentals of plant operation and maintenance

equipment.



Assets – Furniture and Equipment and the related “loan” should be recorded as a liability.


Report the expenses for the maintenance and repair of plant operation and maintenance

equipment, including equipment service contracts except those that relate to

photocopiers.


Report the photocopier operating expenses (ink cartridges, service contracts, etc.)

applicable to plant operation and maintenance operations.


Supplies section.



established to pro-rate the costs to the appropriate functional areas.




May 2018 …page 56


This category includes the cost of amortization of tangible capital assets relating to the plant

operations of the school board.


Record the cost of amortization of tangible capital assets relating to the plant operations

of the school board.

School buildings, school campus land improvements, maintenance buildings and division

vehicles used for maintenance services are amortized to this account.


This category includes all of the building operating costs relating to the plant operation and

maintenance and instructional facilities, including the central office maintenance and

instructional facilities and the schools. Building operating costs include caretaking and

maintenance supplies and services, utilities, rent and other costs required to operate and maintain

the facilities.

Do not include the building operating expenses for the business administration or transportation

facilities, or the portions of common facilities that are used for these functions. These costs are

to be charged to Building Operating Expenses in the applicable department.

Where the central office facility is shared by different functional areas (e.g. central office

administrative, instructional staff, transportation, maintenance, etc.) these building operating

expenses should be pro-rated between the functional areas using a reasonable cost allocation

basis (e.g. square footage).



paper towels and tissues, waxes, floor finishes, etc.) incurred to maintain the facilities.


Report the maintenance materials and supplies incurred to repair and upkeep the plant

operation and maintenance and instructional buildings and grounds. Include paint,

lumber, plumbing fixtures, plumbing supplies, light fixtures, light bulbs, etc.


Report the cost of contracted caretaking services incurred to maintain the facilities.



plant operation and maintenance and instructional buildings, grounds, mechanical

systems, electrical systems, etc. Include the cost of architects, engineers, and other

consultants where applicable.


May 2018 …page 57


Report the cost of minor (i.e. non-capital) renovations of the facilities (e.g. replacing

carpeting).


Report the heating fuel expense for the facilities.


Report the electricity expense for the facilities.


Report the expenses for water, sewer and sanitation services for the facilities.


Report the expenses for property taxes paid for the facilities.


Report the plant operation and maintenance and instructional facilities portion of the

insurance premiums for expenses for fire insurance, liability insurance, comprehensive

insurance, etc.


Report the plant operation and maintenance and instructional facilities portion of

insurance appraisal services.


Report the amount of rent paid for the plant operation and maintenance and instructional

facilities, such as maintenance shops, schools, rinks, halls, etc.

Do not include any facility rental for Business Administration or Transportation purposes. These

costs are to be charged to the Building Operating Expenses of the applicable department.


This category includes the expenses associated with various forms of communication for plant

operation and maintenance purposes.







May 2018 …page 58


Report the expenses for postage used for plant operation and maintenance purposes,

including the operating costs for postage meters and scales.



other portable communications devices and internet used by plant operation and

maintenance employees.


Report the advertising expenses incurred for plant operation and maintenance purposes

(e.g. tender advertisements for non-capital purposes, recruitment ads for plant operation

and maintenance staff, etc.)

Travel (1-2-13-155-000-xxx-xxx)

This category includes travel expenses incurred by plant operation and maintenance employees

in the performance of their duties.



Development.


Report car allowances paid to plant operation and maintenance employees.

Travel (1-2-13-155-221-xxx-xxx)

Report the travel expenses incurred by plant operation and maintenance employees in the

performance of their duties, such as mileage, parking, meals, hotels, etc.



plant operation and maintenance employees, such as licensing, insurance, gasoline, etc.

Include the leasing costs for non-capital leases.


Professional Development - Non-Teacher (1-2-13-160-224-xxx-xxx)

Report the non-salary expenses related to professional development activities of plant

operation and maintenance employees, such as conventions, workshops, seminars, etc.

Also include non-salary expenses related to sabbatical leaves, educational leaves and

bursaries for business administration employees. This includes registration, tuition fees,

books, instructional materials, travel expenses (airfare, mileage, meals, hotels, parking),

etc.


May 2018 …page 59

Do not include the salaries paid to substitute employees who are hired to replace regular plant

operation and maintenance employees absent from their duties as a result professional

development leaves. These costs are to be charged to Substitute Salaries (Plant Operation and

Maintenance Salaries and Benefits category).

STUDENT TRANSPORTATION (1-2-14-000-000-xxx-xxx)

This section describes the expenses for providing transportation services to students of the school

division.

In cases where clerical staff, material and supplies, etc. are used jointly by the plant operation

and maintenance personnel and other departments, the expense should be pro-rated between

departments. Professional judgment must be applied to establish an appropriate cost allocation

basis in those situations where costs cannot be specifically assigned.

Transportation Salaries and Benefits (1-2-14-125-000-xxx-xxx)

This category includes the salary and benefit costs for employees who perform the transportation

functions of the school division. Some of the personnel that this would include would be the

transportation supervisor, bus drivers, mechanics, and support staff for these functions.

This category also includes the salary and benefit costs for caretaking and maintenance

employees who are hired specifically to provide services for the transportation facilities.

In some school divisions, some of the transportation personnel may be assigned responsibility for

other functional areas, such as plant operation and maintenance (e.g. 50% transportation

supervisor/50% plant operation and maintenance supervisor). In these situations, provided that

the individual has been specifically hired for and appointed to more than one position, the salary

and benefit costs should be pro-rated between the functions on the basis specified in the

employment contract or other reasonable allocation basis (e.g. time).



for the transportation department and for which there is not otherwise a more specific

salary category (e.g. clerical or other support staff).


Report the amount of salaries paid to caretaking employees who are hired specifically to

provide caretaking services for the transportation facilities.


Report the amount of salaries paid to maintenance employees who are hired specifically to

provide maintenance services for the transportation facilities.


May 2018 …page 60


Report the amount of salaries paid to transportation supervisory staff. Where the

transportation supervisory also has significant mechanic duties, the salary should be

allocated should be pro-rated between the functions using a reasonable allocation basis

(e.g. time).

Bus Driver Salaries (1-2-14-125-121-xxx-xxx)

Report the amount of salaries paid to bus drivers.

Mechanic Salaries (1-2-14-125-122-xxx-xxx)

Report the amount of salaries paid to bus shop mechanics and assistants.



regular transportation employees absent from their duties as a result PAID leaves due to



transportation employees on any UNPAID leaves. These salaries should be reported in the

applicable regular salary category.



transportation employees.





Report the portion of EI premiums refunded to transportation employees as required by












May 2018 …page 61


Report the amount paid to transportation employees for retirement allowances, gratuities,



Report the annual amount of employee future benefit expenses for student transportation




Report the amount paid to transportation employees for severance and redundancy.


This category includes the operating expenses for supplies and services incurred for

transportation purposes.



purchased for the general administration of the transportation department.

Do not include shop supplies used for the repair and maintenance of buses. These costs are to be

charged to Non-Capital Equipment – Repair and Maintenance of Buses.


Report the legal fees incurred for transportation related purposes, including fees paid to

the SSBA specifically for legal services.


Report the expenses for subscriptions for transportation purposes where the subscription

is separate from annual membership fees or dues.


Report the expenses for memberships and dues paid on behalf of transportation

employees (e.g. STAS).


Report the cost of computer supplies and services purchased for transportation purposes

(e.g. bus route mapping software).


May 2018 …page 62


Report the expenses for professional/contracted services provided for transportation

related purposes.





Report the transportation portion of non-building related insurance premiums.

Do not include the licensing and insurance for transportation vehicles. These costs are to be

charged to Vehicle Licensing and Insurance account 1-2-14-135-502.

Vehicle Licensing and Insurance (1-2-14-135-502-xxx-xxx)

Report the expenses for licenses and insurance for buses owned or leased by the school

division and other vehicles operated for transportation department purposes.

Do not include the licensing and insurance for vehicles that are operated for the purpose of other

departments (e.g. business administration, instruction, plant operation and maintenance, etc.).

These costs are to be charged to the applicable department.

Vehicle Gas and Oil (1-2-14-135-503-xxx-xxx)

Report the cost of gas and oil purchased for the operation of transportation department

vehicles.

Bus Driver Related Expenses (1-2-14-135-504-xxx-xxx)

Report costs incurred for bus driver operating supplies and services, such as board

sponsored costs for medical exams, driver certification, log books, etc.



and furniture used for transportation operations. Include the equipment and furniture for central

office transportation and bus shop staff.

Do not include the purchase, rental or repair of vehicles that are used by other departments.

These costs are to be charged to the applicable department



shop tools, etc.) acquired for the use of transportation staff in the performance of their

duties.


May 2018 …page 63


Report the cost of operating lease and rentals of transportation equipment.



Assets – Furniture and Equipment, and the related “loan” should be recorded as a liability.


Report the expenses for the maintenance and repair of transportation equipment,

including equipment service contracts except those that relate to photocopiers.

Do not include expense incurred for the maintenance and repair of buses. These costs are to be

charged to Repair and Maintenance of Buses.



applicable to transportation operations.


Supplies section.






Bus Leases (1-2-14-140-511-xxx-xxx)

Report the cost of operating lease and rentals of buses.


These leases should be capitalized and recorded as or Non-Financial assets – Tangible Capital

Assets – School Buses and the related “loan” should be recorded as a liability.

Repair and Maintenance of Buses (1-2-14-140-512-xxx-xxx)

Report the expenses for the maintenance and repair of buses. Include parts, shop supplies,

contracted repair work, etc.


May 2018 …page 64



transportation activities of the school board.


Record the cost of amortization of tangible capital assets relating to the transportation

operations of the school board.

School buses and buildings used to support transportation operations are to be amortized to this

account.


This category includes all of the building operating costs relating to transportation facilities,

including the central office transportation and bus shop facilities. Building operating costs

include caretaking, maintenance, utilities, rent and other costs required to operate and maintain

the facilities.

If the central office facility is shared by different functional areas (e.g. central office

administrative, instructional staff, transportation, maintenance, etc.) this building operating

expenses should be pro-rated between the functional areas using a reasonable cost allocation

basis (e.g. square footage).

Note: The salary and benefit costs for caretaking and maintenance employees who are hired

specifically to provide services for transportation facilities are included in the Transportation

Salaries and Benefits category.



paper towels and tissues, waxes, floor finishes, etc.) incurred to maintain the

transportation facilities, including the central office transportation and bus shop facilities.


Report the maintenance materials and supplies incurred to repair and upkeep the

transportation facilities, including the central office transportation and bus shop buildings

and grounds. Include paint, lumber, plumbing fixtures, plumbing supplies, light fixtures,

light bulbs, etc.


Report the cost of contracted caretaking services incurred to maintain the transportation

facilities, including the central office transportation and bus shop facilities.


May 2018 …page 65



transportation facilities, including the central office transportation and bus shop facilities,

such as building, grounds, mechanical systems, electrical systems, etc. Include the cost

of architects, engineers, and other consultants where applicable.


Report the cost of minor (i.e. non-capital) renovations to the transportation facilities,

including the central office transportation and bus shop facilities (e.g. replacing

carpeting).


Report the heating fuel for transportation facilities, including the central office

transportation and bus shop facilities.


Report the electricity expense for transportation facilities, including the central office



Report the expenses for water, sewer and sanitation services for transportation facilities,

including the central office transportation and bus shop facilities.


Report the expenses for property taxes paid for the transportation facilities, including the

central office transportation and bus shop facilities.


Report the portion of the insurance premiums for expenses for fire insurance, liability

insurance, comprehensive insurance, etc. for transportation facilities, including the central

office transportation and bus shop facilities.


Report the portion of insurance appraisal services for transportation facilities, including the

central office transportation and bus shop facilities.


Report the amount of rent paid for transportation facilities, including the central office



May 2018 …page 66


This category includes the expenses associated with various forms of communication for

transportation purposes.







Report the expenses for postage used for transportation purposes, including the operating

costs for postage meters and scales.



other portable communications devices and internet used by transportation employees.


Report the advertising expenses incurred for transportation purposes (e.g. tender

advertisements for non-capital purposes, recruitment ads for transportation staff, etc.)

Travel (1-2-14-155-000-xxx-xxx)

This category includes travel expenses incurred by transportation employees in the performance

of their duties.



Development.


Report car allowances paid to transportation employees.

Travel (1-2-14-155-221-xxx-xxx)

Report the travel expenses incurred by transportation employees in the performance of

their duties, such as mileage, parking, meals, hotels, etc.


Report the expenses for operating a school division owned or leased vehicle used by

transportation employees (e.g. board owned vehicles used by the transportation

supervisor or mechanics), such as licensing, insurance, gasoline, etc. Include the leasing

costs for non-capital leases.


May 2018 …page 67


Professional Development - Non-Teacher - Non-Salary Costs (1-2-14-160-224-xxx-xxx)

Report the non-salary expenses related to professional development activities of

transportation employees, such as conventions, workshops, seminars, etc. Also include

non-salary expenses related to sabbatical leaves, educational leaves and bursaries for

transportation employees. This includes registration, tuition fees, books, instructional

materials, travel expenses (airfare, mileage, meals, hotels, parking), etc.

Do not include the salaries paid to substitute employees who are hired to replace regular

transportation employees absent from their duties as a result professional development leaves.

These costs are to be charged to Substitute Salaries (Transportation Salaries and Benefits

category).



Contracted Student Transportation and Allowances (1-2-14-175-000-xxx-xxx)

This category includes the costs incurred for student transportation provided by private

contractors and other transportation related allowances.

Allowance in Lieu of Conveyance (1-2-14-175-520-xxx-xxx)

Report payments made to parents in lieu of providing transportation services to students,

including allowances provided to parents for transportation of special needs students.

Board and Room Allowance (1-2-14-175-521-xxx-xxx)

Report payments made to, or on behalf of, students for board and room allowances,

including for board and room allowances provided for special needs students.

Special Events Transportation (1-2-14-175-522-xxx-xxx)

Report costs incurred to acquire transportation services from outside suppliers for

purposes of student related special events or programs.

Contracted (1-2-14-175-530-xxx-xxx)

Report the expenses for contracted transportation services. This would include contracts

with taxi companies and other contracted service providers.

Do not include any payments made to parents of students as allowances in lieu of conveyance.

These costs should be charged to Allowance in Lieu of Conveyance.


May 2018 …page 68

TUITION AND RELATED FEES (1-2-15-000-000-xxx-xxx)

This section includes the fees paid to other school divisions and agencies for basic education,

support services (e.g. special education) and other related fees for services provided to students

of the school division.

Do not include fees for programs that are considered to be supplementary to the regular

educational services and are not normally provided by a school division, such as adult education,

summer school or distance education. These fees are to be reported in the Complementary

Services category.


This category includes the fees paid to other school divisions and agencies for providing basic

education and support services (e.g. special education) to students of the school division.


Report the tuition fees paid to other school divisions.


Report the tuition fees paid to the federal government.


Report the tuition fees paid to First Nations Indian Bands.


Report the tuition fees paid to individuals and other parties.


This category includes the fees paid to other school divisions and agencies for providing

transportation services to students of the school division.


Report the transportation fees paid to other school divisions.


Report the transportation fees paid to the federal government.


Report the transportation fees paid to First Nations Indian Bands.


Report the transportation fees paid to individuals and other parties.


May 2018 …page 69


This category includes the other non-tuition, non-transportation fees paid to other school

divisions and agencies for education related services to students of the school division. This

might include, for example, fees paid to other school divisions for a share of administration costs

in relation to services provided to the school division’s tuition students.


Report the other related fees paid to other school divisions.


Report the other related fees paid to the federal government.


Report the other related fees paid to First Nations Indian Bands.


Report the other related fees paid to individuals and other parties.

SCHOOL GENERATED FUNDS (1-2-16-000-000-xxx-xxx)

This section details the expenses for services and programs that meet the definition of School

Generated Funds.

Refer to the Operating Fund – Revenue – School Generated Funds (1-1-04-000-000-xxx-xxx)

section for the following information:

School Generated Funds – Definition

School Generated Funds – Full-Costing of Programs

School Generated Funds Expense Account Code Structure:

School Generated Funds programs use a common set of account codes for program expenditures.

Program codes are then used to identify the specific School Generated Funds program to which

the expense relates.

As an example, a school division may have the following School Generated Funds programs:

Student Representative Council (SRC)

Canteen

Industrial Arts fees


May 2018 …page 70


P01 - SRC

P02 - Canteen

P03 – Industrial Arts fees

P04 - Fundraising

School Generated Funds expenditures for each of the programs would then be recorded to the

following accounts:

1-2-16-130-312-P03-xxx – School Generated Funds-Supplies and Services-Academic

Supplies-Industrial Arts

1-2-16-170-365-P01-xxx – School Generated Funds-Student Related Activities-School

Generated Funds Expenses-SRC

School Generated Funds - Common Expense Accounts:


This category includes expenses for various instructional aids for the program. Instructional aids

may be defined as materials and services used in the direct delivery of the school instructional

programs and services. They include materials used for classroom purposes.


For curricular classes, report classroom consumables to be paid for by school fees

collected from students.

School Generated Funds include fees charged to student to offset the cost of materials and

supplies consumed by the student in the curricular class they are attending. In most cases these

consumed supplies are retained by the student and are taken home as completed projects or take

home materials. Examples:

Industrial Arts fee used to purchase materials to build a birdhouse that the student takes

home.

Technology fee used to purchase CD’s and DVD’s for take home assignments.

Auto body fee used to purchase oil and oil filters that a student uses to change the oil in

the family car.

Band fees to cover the cost of sheet music.


May 2018 …page 71


This category includes the expenses for consumable supplies and services for the operation of the

program.

Cost of Sales (1-2-16-135-649-xxx-xxx)

School Generated Funds include the purchase supplies used for resale to students. Examples

include:

Food stuffs purchased for school canteens

Food and beverages purchased for resale to students through vending machines

Clothing and merchandise purchased for resale

Non-Capital Furniture & Equipment (1-2-16-140-000-xxx-xxx)

This category includes the cost for the purchase of non-capital equipment used for program

operations from revenue generated at the school.

This section does not contemplate the purchase of capital equipment that would be capitalized

under tangible capital assets. It is assumed that all material equipment purchases for

capitalization will be made from division funds and not school generated funds.

Purchase of Academic Furniture & Equipment (1-2-16-140-253-xxx-xxx)

School Generated Funds could include the purchase of furniture and equipment, as well as

computer equipment that will be used by students in their curricular activities. Examples

include:

Computers to enhance the schools computer lab

Furniture for the school foyer

Playground equipment

.


This category includes the cost of amortization of tangible capital assets relating to the school

generated funds raised by the school board.


Record the cost of amortization of tangible capital assets relating to the school generated

funds raised by the school board.






May 2018 …page 72


This category includes expenses for programs that have a significant student or program participant

component.

School Generated Funds Expenses (1-2-16-170-365-xxx-xxx)

School Generated Funds include the purchase of supplies and services that are considered non-

curricular, and as such cannot be categorized in the other sub-object codes available. The School

Generated Funds expense sub-object code is a catch-all for non-curricular expenses. Examples

include:

SRC operational costs for school dances, pep rallies.

Travel, accommodation, tournament fees, officiating associated with school sports and

clubs.

Event costs associated with graduation.

OTHER EXPENSES (1-2-17-000-000-xxx-xxx)

This section includes the interest and bank charges incurred by the school division for operating

and capital purposes.

Allowance for Uncollectible Taxes (1-2-17-007-000-xxx-xxx)

This group details the adjustment that the school division is making in the current year to the

Allowance for Uncollectible Taxes.

Allowance for Uncollectible Taxes (1-2-17-007-016-xxx-xxx)

Report the amount of adjustment for the year to the Allowance for Uncollectible Taxes.

A debit entry to this account represents an increase to the Allowance for Uncollectible

Taxes; a credit entry represents a decrease.

Allowance for Uncollectable Accounts (1-2-17-099-000-xxx-xxx)

Allowance for Uncollectable Accounts – Other (1-2-17-099-999-xxx-xxx)

Report a reasonable estimate of uncollectable accounts expense related to accounts

receivables, other than education property taxes. This estimate has been determined

using historical collections, aging of accounts receivables and/or other reasonable

rationale for the reporting period.

Loss on Disposal of Tangible Capital Assets (1-2-17-180-000-xxx-xxx)


Report net book value in excess of proceeds, if any, creating a loss on disposal of a

tangible capital asset relating to other expenses activities.


May 2018 …page 73

Write-Down of Tangible Capital Assets (1-2-17-181-000-xxx-xxx)


Report the reduction of the net book value or carrying amounts of the school divisions’

tangible capital assets. This reduction occurs when the tangible capital asset no longer

contributes to the school division's ability to provide services and it is expected to be

permanent. (i.e. when the school division no longer plans to use the tangible capital asset

because it has been damaged or rendered obsolete).

Contaminated Sites (1-2-17-182-000-xxx-xxx)

This account is used to report the expenses incurred by the school divisions or the conseil

scolaire in the remediation of contaminated sites.

Contaminated Sites (1-2-17-182-535)

Report in this account expenses related to the remediation of contaminated sites.

Note: PSAB section PS 3260, defines that a liability/expense for remediation arises due to the

introduction into air, soil, water or sediment of a chemical, organic or radioactive material or live

organism that exceeds an environmental standard. A liability for remediation normally results

from items such as:

all or part of an operation of the government or government organization that is no longer

in productive use;

all or part of an operation of entities outside the government reporting entity that is no

longer in productive use for which the government accepts responsibility (for example,

an abandoned gas station);

changes to environmental standards relating to all or part of an operation that is no longer

in productive use (for example, new regulations requiring the destruction of stored

polychlorinated biphenyls (PCBs)); and

an unexpected event resulting in contamination (for example, accidental toxic chemical

spills or natural disasters).

A contaminated site does not include airborne contamination or contaminants in the earth's

atmosphere unless such contaminants have been introduced into soil, water bodies or sediment.

Transfer of Taxes Receivable (1-2-17-199-000-xxx-xxx)

This account is used to report the amount of taxes receivable that are transferred from the school

divisions to the Government of Saskatchewan with the change in Education Property Tax

legislation.

Transfer of Taxes Receivable (1-2-17-199-534-xxx-xxx)

Report in this account the amount related to the transfer of taxes receivable to the

Government of Saskatchewan.


May 2018 …page 74

Short Term Debt (1-2-17-400-000-xxx-xxx)

This category includes the interest and bank charges incurred by the school division for operating

purposes, such as short-term loans, operating account overdrafts, and service charges on the

operating bank account.

Current Interest (1-2-17-400-600-xxx-xxx)

Report the interest charges on short-term debt incurred for operating purposes.

Service Charges (1-2-17-400-601-xxx-xxx)

Report the services charges incurred on operating bank accounts.

Debentures (1-2-17-410-000-xxx-xxx)

This category includes the interest and other borrowing costs incurred on the school division’s

share of debentures.

School Facilities (1-2-17-410-611-xxx-xxx)

Report the school division’s share of interest and other borrowing costs on debentures

issued for the school facility purposes.

Other Facilities (1-2-17-410-621-xxx-xxx)

Report the school division’s share of interest and other borrowing costs on debentures

issued for non-school facility purposes.

Capital Loans (1-2-17-420-000-xxx-xxx)


share of capital.


Report the school division’s share of interest and other borrowing costs on capital loans



Report the school division’s share of interest and other borrowing costs on capital loans


Other Long-Term Debt (1-2-17-430-000-xxx-xxx)


share of other long-term debt. Interest and financing costs associated with capital leases are to

be reported in the accounts noted below.


May 2018 …page 75


Report the school division’s share of interest and other borrowing costs on long-term debt



Report the school division’s share of interest and other borrowing costs on long-term debt


COMPLEMENTARY SERVICES (1-2-21-000-000-xxx-xxx)

This section details the expenses for services and programs that meet the definition of a

complementary service.

Refer to the Operating Fund – Revenue - Complementary Services (1-1-07-000-000) section for the

following information:

Complementary Services – Definition

Complementary Services – Recipients of Programs and Services

Complementary Services – Programs and Services

Complementary Services – Full-Costing of Programs

Complementary Services – Partnership Arrangements – Proportional Consolidation

Complementary Services – Additional Financial Note Disclosure

Complementary Services Expense Account Code Structure – Program Codes:

Complementary services programs use a common set of account codes for program expenditures.

Program codes are then used to identify the specific complementary services program to which

the expense relates.

As an example, a school division may have the following complementary services programs:

Pre-K Programs

Community & Inter-Agency Liaison

Pre-Natal Outreach


001 - Pre-K Programs

002 - Community & Inter-Agency Liaison

003 - Pre-Natal Outreach

Administration salaries for each of the programs would then be recorded to the following

accounts:


May 2018 …page 76

1-2-21-110-100-001-xxx – Administration Salaries - Pre-K Programs

1-2-21-110-100-002-xxx – Administration Salaries - Community & Inter-Agency Liaison

1-2-21-110-100-003-xxx - Administration Salaries - Pre-Natal Outreach

Complementary Services - Common Expense Accounts:


This category includes the tuition fees paid to other school divisions and agencies for providing

complementary services and programs to students and other program recipients from the school

division.










This category includes the transportation fees paid to other school divisions and agencies for

providing complementary services and programs to students and other program recipients from

the school division.










May 2018 …page 77



divisions and agencies for providing complementary services and programs to students and other

program recipients from the school division. This might include, for example, fees paid to

another school division for a share of administration costs, etc. in relation to complementary

services for the school division.










This category includes the salary and benefit costs for complementary services employees who

perform the business administration functions for the program.


Report the costs for employees who perform the business administration functions for the

program.


Report the amount of salaries paid to LEADS members (e.g. director of education and

instructional superintendents)

Education Administration Support Salaries (1-2-21-110-107-xxx-xxx)

Report the salaries paid to central office clerical/administrative staff that provide program

support services to LEADS members.

In cases where clerical/administrative program support staffs are shared between business

administration and instructional, the salary and benefit costs should be pro-rated between the two

functions using a reasonable allocation basis (e.g. relative proportion of time to support each

function).


May 2018 …page 78






























Report the annual amount of employee future benefit expenses for complementary

service administration employees as calculated by actuarial valuation. These expense

calculations include estimated costs of sick leave, vacation and extended health coverage.


May 2018 …page 79


Report the amount paid to complementary services administration employees for

severance and redundancy.


This category includes the salaries and benefits paid to all program employees classified as

instructional that support complementary services programs. This includes all related staff hired

under a teacher contract.


If material, record the pro-rata portion of principal and vice-principal compensation

related to complementary services activity.

Teacher Contract Salaries – School-Based Teachers – Teacher Contract (1-2-21-115-103-xxx-

xxx)


school-based program duties. Also included are program staff employed under a teacher

contract to provide classroom-type programs in an alternate setting (e.g. distance

education).



wide supportive instructional program staff (e.g. central office coordinators).





instructional program purposes. These are staff who, if not for the fact of having been

hired under a teacher contract, would have been included in the Program Support (Non-

Teacher Contract) Salaries & Benefits - Program/Technical Support Salaries category.


2-21-115-148-xxx-xxx)


Instructional Salaries - Teacher Contract and Program/Technical Support Salaries – Teacher

Contract employees absent from their duties as a result PAID leaves due to illness,




category.


May 2018 …page 80


(1-2-21-115-149-xxx-xxx)







category.
























service instructional employees as calculated by actuarial valuation. These expense



May 2018 …page 81


Report the amount paid to complementary services instructional employees for severance

and redundancy.

Program Support (Non-Teacher Contract) Salaries and Benefits (1-2-21-116-000-xxx-xxx)


employed for the complementary services programming.


Report the salaries paid to non-teacher staff employed to assist with program related

activities.





Report salaries paid to non-teacher contract employees who provide program and

technical support services for the program.




Report the salaries of non-teacher contract staff employed to provide program services

for the resource centers/libraries of the school division.


Report the salaries paid to program employees for supervising students outside of the

school day.


Report the amount of salaries paid to students of the school division for program duties

performed in an assistant capacity.


Report the salaries paid to substitute employees who are hired to replace regular program

support employees absent from their duties as a result PAID leaves due to illness,




category.


May 2018 …page 82



program support employees.





Report the portion of EI premiums refunded to program support employees as required

by an Employment Insurance Rate Reduction Plan.


Report the employer's share of the Pension Plan contributions paid on behalf of program

support employees.








Report the amount paid to program support employees for retirement allowances,




service program support (non-teacher contract) employees as calculated by actuarial

valuation. These expense calculations include estimated costs of sick leave, vacation and

extended health coverage.


Report the amount paid to complementary services program support employees for



May 2018 …page 83



operation and maintenance functions for the complementary services programming. Some of the

personnel that this would include would be the plant operation and maintenance supervisor,

caretakers, maintenance workers, carpenters, electricians, plumbers, painters, etc. and support

staff for these functions.





















leaves.





Report the employer's share of Canada Pension Plan contributions paid on behalf of plant






May 2018 …page 84





Report the employer's share of the Pension Plan contributions paid on behalf of plant











previously.



service plant operation and maintenance employees as calculated by actuarial valuation.

These expense calculations include estimated costs of sick leave, vacation and extended

health coverage.


Report the amount paid to complementary services plant operation and maintenance

employees for severance and redundancy.



functions for complementary services programming. Some of the personnel that this would

include would be the transportation supervisor, bus drivers, mechanics, and support staff for

these functions.






May 2018 …page 85



transportation supervisor also has significant mechanic duties, the salary should be


(e.g. time).






















Report the employer's share of the Pension Plan contributions paid on behalf









May 2018 …page 86






service student transportation employees as calculated by actuarial valuation. These


coverage.


Report the amount paid to complementary services transportation employees for



This category includes expenses for various instructional aids for the complementary services

programming. Instructional aids may be defined as resource materials and services used in the

direct delivery of the instructional programs and services. They include items of a permanent or

semi-permanent nature such as textbooks and resource center materials. They also include

course materials from the correspondence school, and the cost of cable subscriptions and internet

costs incurred for classroom purposes.



books purchased, including workbooks, for free distribution to students or program

participants.



integral part of the instructional program and not administrative or general resource

center materials. Include the cost of licensing and support fees, internet charges for

classroom programs, and other computer supplies and services.


Report the expenses incurred for correspondence courses provided to students or program

participants.





May 2018 …page 87





and filmstrips, globes and charts.


Report the expenses for various program supplies purchased for classroom use. Also

include expenses for providing cable television services to schools where the service is

used primarily as part of the instructional program.





Ministry.

Do not include the cost of technical aids that are funded by, and remain the property of, the


cost.


This category includes the expenses for consumable supplies and services for the operation of

complementary services programming.



purchased for program administration purposes.


Report the legal fees incurred for program related purposes.


Report the expenses for subscriptions for program related purposes where the



Report the expenses for memberships and dues paid on behalf of program employees.


Report the audit fees incurred for program related purposes.


May 2018 …page 88


Report the cost of computer supplies and services of a primarily program administrative

nature, including software and service contracts.





Report the expenses for professional/contracted services provided for program related

purposes.

Do not include any contracts for services where there is already a more specific category.


Report the program portion of non-building related insurance premiums.



division and other vehicles operated for program purposes.


Report the cost of gas and oil purchased for the operation of program vehicles.



sponsored costs for medical exams, driver certification, logbooks, etc. related to program

transportation staff.


Report cost of sales associated with complementary services activities.



and furniture used for complementary services program operations.

Include the equipment and furniture for central office program staff.



shop tools, etc.) acquired for the use of program staff in the performance of their duties.


May 2018 …page 89

Purchase of Instructional Equipment (1-2-21-140-253-xxx-xxx)

Report the cost of non-capital furniture and equipment purchased for program

academic/classroom use. This would include classroom desks, chairs, tables, equipment,

etc.


Report the cost of operating lease and rentals of program equipment.


These leases should be capitalized and recorded as or Non-Financial assets – Tangible Capital

Assets – Furniture and equipment, and the related “loan” should be recorded as a liability.


Report the expenses for the maintenance and repair of program equipment, including


Do not include expenses incurred for the maintenance and repair of program buses. These costs

are to be charged to Repair and Maintenance of Buses.



applicable to program operations.

Do not include the cost of paper supplies. These costs are to be reported in the Supplies and

Services section.




Note: since paper supplies are also likely to be shared, these costs should also be allocated to

the functional areas on the same basis as the related photocopier usage.


Report the cost of operating lease and rentals of program buses.



Assets – School Buses, and the related “loan” should be recorded as a liability.


Report the expenses for the maintenance and repair of program buses. Include parts, shop

supplies, contracted repair work, etc.


May 2018 …page 90



complementary activities of the school board.


Record the cost of amortization of tangible capital assets relating to the complementary







Building operating costs include caretaking, maintenance, utilities, rent and other costs required

to operate and maintain the complementary services program’s office and operating facilities.

Where the central office facility is shared by different functional areas, (e.g. administration,

instruction, maintenance, transportation, complementary services, external services, etc.) the

building operating expenses should be pro-rated with the functional areas, using a reasonable

cost allocation basis (e.g. square footage).

Note: The salary and benefit costs for program caretaking and maintenance employees are

included in the Plant Operation and Maintenance Salaries and Benefits program accounts.



paper towels and tissues, waxes, floor finishes, etc.) incurred to maintain the program

facilities, including the central office facilities.


Report the maintenance materials and supplies incurred to repair and upkeep the program

facilities, including the central office buildings and grounds. Include paint, lumber,

plumbing fixtures, plumbing supplies, light fixtures, light bulbs, etc.


Report the cost of contracted caretaking services incurred to maintain the program

facilities, including the central office program facilities.



program facilities, including the central office program facilities, such as building,

grounds, mechanical systems, electrical systems, etc. Include the cost of architects,

engineers, and other consultants where applicable.


May 2018 …page 91


Report the cost of minor (i.e. non-capital) renovations to the program facilities, including

the central program facilities (e.g. replacing carpeting).


Report the heating fuel for program facilities, including the central office program

facilities.





Report the expenses for water, sewer and sanitation services for program facilities,

including the central office program facilities.


Report the expenses for property taxes paid for the program facilities, including the central

office program facilities.



insurance, comprehensive insurance, etc. for program facilities, including the central office

program facilities.


Report the portion of insurance appraisal services for program facilities, including the

central office program facilities.


Report the amount of rent paid for program facilities, including the central office program

facilities.


This category includes the expenses associated with various forms of communications for

program purposes.







May 2018 …page 92


Report the expenses for postage used for program purposes, including the operating costs

for postage meters and scales.



other portable communications devices and internet used by program staff and for

program purposes. Include costs relating to central office program staff.


primarily as part of the program instructional program. This cost should be charged to

Instructional Aids – Academic Supplies.





Report the advertising expenses incurred for program purposes (e.g. advertisement for

program registration, recruitment ads for program staff, etc.).

Travel (1-2-21-155-000-xxx-xxx)

This category includes travel expenses incurred by complementary services program employees

in the performance of their duties.



Development.

Car Allowance (1-2-21-155-220-xxx-xxx)

Report car allowances paid to program employees.

Travel (1-2-21-155-221-xxx-xxx)

Report the travel expenses incurred by program employees in the performance of their

duties, such as mileage, parking, meals, hotels, etc.



program employees, such as licensing, insurance, gasoline, etc. Include the leasing costs

for non-capital leases.


May 2018 …page 93



activities of all complementary services program employees.

Do not include the salaries paid to substitute employees who are hired to replace regular program

employees absent from their duties as a result professional development leaves. These costs are

to be charged to Substitute Salaries.



Professional Development - Instructional - Teachers (1-2-21-160-223-xxx-xxx)

Report the non-salary expenses related to professional development activities of program

employees included in the instructional category (i.e. teacher contract), including central

office and other teacher contract staff, for conventions, workshops, seminars, etc. Also

include non-salary expenses related to sabbatical leaves, educational leaves and bursaries

for instructional employees (i.e. teacher contract). This includes registration, tuition fees,


etc.



employees that are included in categories other than instructional, including

administration, program support (non-teacher contract) staff, plant operation and

maintenance and transportation program staff for conventions, workshops, seminars, etc.


bursaries for program employees that are included in categories other than instructional.

This includes registration, tuition fees, books, instructional materials, travel expenses

(airfare, mileage, meals, hotels, parking), etc.


This category includes expenses for complementary services programs that have a significant

student or program participant component.


Report the expenses for awards made to students or program participants, such as

scholarships, medals and prizes.


Report the expenses for special events that have a student or program participant focus, such

as graduations, team sport events, etc. Include the cost of materials and other event related

expenses.


May 2018 …page 94


Report expenses for special program offerings to students or program participants that are

outside of the standard activities of the program, it includes materials and other program

related expenses.

SRC Programs and Grants (1-2-21-170-363-xxx-xxx)

Report expenses of grants paid directly to, and expenses incurred directly for, a student or

program participant representative council (SRC). If a school does not have an SRC, record

the expenses that are paid directly on behalf of students or program participants for activities

that would normally be carried out by an SRC.

Contracted Transportation and Allowances (1-2-21-175-000-xxx-xxx)

This category includes the costs incurred for student/program participant transportation provided

by private contractors and other transportation related allowances related to complementary

services programming.


Report payments made to parents in lieu of providing transportation services to

students/program participants.

Board and Room Allowances (1-2-21-175-521-xxx-xxx)

Report payments made to, or on behalf of, students/program participants for board and

room allowances.



purposes of student/program participant related special events or programs.




Do not include any payments made to parents of students/program participants as allowances in

lieu of conveyance. These costs should be charged to Allowance in Lieu of Conveyance.




tangible capital asset relating to complementary services activities.


May 2018 …page 95




tangible capital assets relating to complementary services. This reduction occurs when

the tangible capital asset no longer contributes to the school division's ability to provide

services and it is expected to be permanent. (i.e. when the school division no longer plans

to use the tangible capital asset because it has been damaged or rendered obsolete).

EXTERNAL SERVICES (1-2-22-000-000-xxx-xxx)

This section details the expenses for services and programs that meet the definition of an external

service.

Refer to the Operating Fund – Revenue - External Services (1-1-08-000-000) section for the

following information:

External Services – Definition

External Services – Recipients of Programs and Services

External Services – Programs and Services

External Services – Full-Costing of Programs

External Services – Partnership Arrangements – Proportional Consolidation

External Services – Additional Financial Note Disclosure

External Services Expense Account Code Structure – Program Codes:

External services programs use a common set of account codes for program revenues. Program

codes are then used to identify the specific external services program to which the expense

relates.

As an example, a school division may have the following external services programs:

Adult Education

Summer School

Cafeteria


010 - Adult Education

011 - Summer School

012 - Cafeteria


May 2018 …page 96

Administration salaries for each of the programs would then be recorded to the following

accounts:

1-2-22-110-100-010-xxx – Administration Salaries - Adult Education

1-2-22-110-100-011-xxx – Administration Salaries - Summer School

1-2-22-110-100-012-xxx - Administration Salaries - Cafeteria

External Services - Common Expense Accounts:

Grant Transfers (1-2-22-035-000-xxx-xxx)

This category includes grant transfers made to other school divisions, related parties within the

Government of Saskatchewan reporting entity, First Nation Indian Bands and individuals and

other external third parties.

Grant Transfers - Provincial Government (1-2-22-035-006-xxx-xxx)

Report transfer of money to organizations within the Government of Saskatchewan

reporting entity, other than school divisions, for which the transferring school division

does not:

• receive any goods or services directly in return, as would occur in a purchase/sale

or other exchange transaction;

• expect to be repaid in the future, as would be expected in a loan; or

• expect a direct financial return, as would be expected in an investment

Note: organizations within the Government of Saskatchewan reporting entity, other than school

divisions, would include organizations such as regional health authorities, regional colleges, and

government boards and agencies.

Grant Transfers - School Divisions (1-2-22-035-040-xxx-xxx)

Report transfers of money to other school divisions for which the transferring school

division does not:





Note: payments made to other school divisions for goods and services received, such as tuition

fees, should be coded in the applicable expense accounts.

Grant Transfers – First Nations (1-2-22-035-042-xxx-xxx)

Report transfer of money to First Nation Indian Bands, for which the transferring school

division does not:






May 2018 …page 97

Grant Transfers - Individuals & Other Parties (1-2-22-035-043-xxx-xxx)

Report transfer of money to individuals and other external third parties, for which the

transferring school division does not:





Note: other external third parties include crown corporations, municipal governments, other

provincial governments and non-profit organizations.


This category includes the tuition fees paid to other school divisions and agencies for providing

external services and programs to students and other program recipients from the school division.










This category includes the transportation fees paid to other school divisions and agencies for

providing external services and programs to students and other program recipients from the

school division.










May 2018 …page 98



divisions and agencies for providing external services and programs to students and other

program recipients from the school division. This might include, for example, fees paid to

another school division for a share of administration costs, etc. in relation to external services for

the school division.










This category includes the salary and benefit costs for external services employees who perform

the business administration functions for the program.


Report the costs for employees who perform the business administration functions for the

program.


Report the amount of salaries paid to LEADS members (e.g. director of education and

instructional superintendents)

Education Administration Support Salaries (1-2-22-110-107-xxx-xxx)

Report the salaries paid to central office clerical/administrative staff that provide program

support services for LEADS members.

In cases where clerical/administrative program support staff is shared between business

administration and instructional, the salary and benefit costs should be pro-rated between the two

functions using a reasonable allocation basis (e.g. relative proportion of time to support each

function).


May 2018 …page 99








Canada Pension - CPP (1-2-22-110-150-xxx-xxx)

Report the employer's share of Canada Pension contributions paid on behalf of









Report the employer's share of the Pension contributions paid on behalf of administration

employees.











Report the annual amount of employee future benefit expenses for external services

administration employees as calculated by actuarial valuation. These expense



May 2018 …page 100


Report the amount paid to external services administration employees for severance and

redundancy.


This category includes the salaries and benefits paid to all external services program employees

classified as instructional. This includes the director of education, instructional superintendents

and other staff hired under a teacher contract.


Report the amount of salaries paid to program principals and vice principals. Include

100% of principal and vice-principal allowances plus the proportion of the principal/vice-

principal’s teacher contract salary that represents the approximate percentage of time, on

average, that the individual spends performing principal/vice-principal duties (i.e. school

administration, as opposed to classroom duties). Where the proportion of time spent

performing non-administration duties is not significant in relation to the overall salary

costs of the school division, 100% of the teacher contract salary may be charged to

School Administration Salaries (Principal/VP).

School divisions will need to exercise professional judgment when determining the portion of the

teacher contract salary to charge to School Administration Salaries (Principal/VP), and in

determining whether the non-administration portion of duties is significant to warrant allocation

to Teacher Contract Salaries – School-Based Teachers.

Do not include the principal/vice-principal allowances or salary costs paid to substitute

employees who are hired to replace a Principal/Vice absent from their duties as a result PAID

leaves due to illness, maternity leave, EDO’s, professional development or other leaves. These

costs are to be charged to Substitute Salaries – P/VP & School-Based Teachers – Teacher

Contract.

Teacher Contract Salaries – School-Based Teachers – Teacher Contract (1-2-22-115-103-xxx-

xxx)


school-based program duties. Also included are program staff employed under a teacher

contract to provide classroom-type programs in an alternate setting (e.g. distance

education).



wide supportive instructional program staff (e.g. central office coordinators).




May 2018 …page 101



instructional program purposes. These are staff who, if not for the fact of having been

hired under a teacher contract, would have been included in the Program Support (Non-

Teacher Contract) Salaries & Benefits - Program/Technical Support Salaries category.


2-22-115-148-xxx-xxx)


Instructional Salaries - Teacher Contract and Program/Technical Support Salaries – Teacher

Contract employees absent from their duties as a result PAID leaves due to illness,




category.


(1-2-22-115-149-xxx-xxx)







category.




Employment Insurance -EI (1-2-22-115-151-xxx-xxx)







Report the employer's share of the Pension contributions paid on behalf of instructional

employees.


May 2018 …page 102












instructional employees as calculated by actuarial valuation. These expense calculations

include estimated costs of sick leave, vacation and extended health coverage.


Report the amount paid to external services instructional employees for severance and

redundancy.

Program Support (Non-Teacher Contract) Salaries and Benefits (1-2-22-116-000-xxx-xxx)


employed for the external services programs.


Report the salaries paid to non-teacher staff employed to assist with program related

activities.





Report salaries paid to non-teacher contract employees who provide program and

technical support services for the program.




Report the salaries of non-teacher contract staff employed to provide program services

for the resource centers/libraries of the school division.


May 2018 …page 103


Report the salaries paid to program employees for supervising students outside of the

school day.


Report the amount of salaries paid to students of the school division for program duties

performed in an assistant capacity.


Report the salaries paid to substitute employees who are hired to replace regular program

support employees absent from their duties as a result PAID leaves due to illness,




category.


Report the employer's share of Canada Pension contributions paid on behalf of program

support employees.





Report the portion of EI premiums refunded to program support employees as required

by an Employment Insurance Rate Reduction Plan.


Report the employer's share of the Pension contributions paid on behalf of program

support employees.








Report the amount paid to program support employees for retirement allowances,



May 2018 …page 104



program support (non-teacher contract) employees as calculated by actuarial valuation.

These expense calculations include estimated costs of sick leave, vacation and extended

health coverage.


Report the amount paid to external services program support employees for severance

and redundancy.



operation and maintenance functions for the external services program. Some of the personnel

that this would include would be the plant operation and maintenance supervisor, caretakers,

maintenance workers, carpenters, electricians, plumbers, painters, etc. and support staff for these

functions.


















May 2018 …page 105

Substitute Salaries – Non-Teachers Contract (1-2-22-120-147-xxx-xxx)




leaves.





Report the employer's share of Canada Pension contributions paid on behalf of plant









Report the employer's share of the Pension contributions paid on behalf of plant operation

and maintenance employees.










previously.


Report the annual amount of employee future benefit expenses for external services plant

operation and maintenance employees as calculated by actuarial valuation. These


coverage.


May 2018 …page 106


Report the amount paid to external services plant operation and maintenance employees

for severance and redundancy.



functions for the external services programs. Some of the personnel that this would include

would be the transportation supervisor, bus drivers, mechanics, and support staff for these

functions.







transportation supervisor also has significant mechanic duties, the salary should be


(e.g. time).





Substitute Salaries – Non-Teachers Contract (1-2-22-125-147-xxx-xxx)














May 2018 …page 107





Report the employer's share of the Pension contributions paid on behalf transportation

employees.












student transportation employees as calculated by actuarial valuation. These expense



Report the amount paid to external services transportation employees for severance and

redundancy.


This category includes expenses for various instructional aids for the external services programs.

Instructional aids may be defined as resource materials and services used in the direct delivery of

the instructional programs and services. They include items of a permanent or semi-permanent

nature such as textbooks and resource center materials. They also include course materials from

the correspondence school, and the cost of cable subscriptions and internet costs incurred for

classroom purposes.



books purchased, including workbooks, for free distribution to students or program

participants.


May 2018 …page 108



integral part of the instructional program and they are not administrative or general

resource center materials. Include the cost of licensing and support fees, internet charges

for classroom programs, and other computer supplies and services.


Report the expenses incurred for correspondence courses provided to students or program

participants.








and filmstrips, globes and charts.


Report the expenses for various program supplies purchased for classroom use. Also

include expenses for providing cable television services to schools where the service is

used primarily as part of the instructional program.





Ministry.

Do not include the cost of technical aids that are funded by, and remain the property of, the


cost.


This category includes the expenses for consumable supplies and services for the operation of the

external services programs.



purchased for program administration purposes.


May 2018 …page 109


Report the legal fees incurred for program related purposes.


Report the expenses for subscriptions for program related purposes where the



Report the expenses for memberships and dues paid on behalf of program employees.


Report the audit fees incurred for program related purposes.


Report the cost of computer supplies and services of a primarily program administrative

nature, including software and service contracts.





Report the expenses for professional/contracted services provided for program related

purposes.

Do not include any contracts for services where there is already a more specific category.


Report the program portion of non-building related insurance premiums.



division and other vehicles operated for program purposes.


Report the cost of gas and oil purchased for the operation of program vehicles.



sponsored costs for medical exams, driver certification, logbooks, etc. related to program

transportation staff.


Report cost of sales associated with external services activities, such as cafeteria

consumable supplies and services.


May 2018 …page 110



and furniture used for external services program operations.

Include the equipment and furniture for central office program staff.



shop tools, etc.) acquired for the use of program staff in the performance of their duties.

Purchase of Academic Furniture & Equipment (1-2-22-140-253-xxx-xxx)

Report the cost of non-capital furniture and equipment purchased for program

academic/classroom use. This would include classroom desks, chairs, tables, equipment,

etc.


Report the cost of operating lease and rentals of program equipment.



Assets – Furniture and Equipment, and the related “loan” should be recorded as a liability.


Report the expenses for the maintenance and repair of program equipment, including


Do not include expenses incurred for the maintenance and repair of program buses. These costs

are to be charged to Repair and Maintenance of Buses.



applicable to program operations.

Do not include the cost of paper supplies. These costs are to be reported in the Supplies and

Services section.




Note: since paper supplies are also likely to be shared, these costs should also be allocated to

the functional areas on the same basis as the related photocopier usage.


May 2018 …page 111


Report the cost of operating lease and rentals of program buses.



Assets – School Buses, and the related “loan” should be recorded as a liability.


Report the expenses for the maintenance and repair of program buses. Include parts, shop

supplies, contracted repair work, etc.


This category includes the cost of amortization of tangible capital assets relating to the external



Record the cost of amortization of tangible capital assets relating to the external activities

of the school board.






Building operating costs include caretaking, maintenance, utilities, rent and other costs required

to operate and maintain the external services program’s office and operating facilities.

If the central office facility is shared by different functional areas, (e.g. administration,

instruction, maintenance, transportation, complementary services, external services, etc.), these

building operating expenses should be pro-rated between the functional areas using a reasonable

cost allocation basis (e.g. square footage).

Note: The salary and benefit costs for program caretaking and maintenance employees are

included in the Plant Operation and Maintenance Salaries and Benefits program accounts.



paper towels and tissues, waxes, floor finishes, etc.) incurred to maintain the program

facilities, including the central office facilities.


May 2018 …page 112


Report the maintenance materials and supplies incurred to repair and upkeep the program

facilities, including the central office buildings and grounds. Include paint, lumber,

plumbing fixtures, plumbing supplies, light fixtures, light bulbs, etc.


Report the cost of contracted caretaking services incurred to maintain the program

facilities, including the central office program facilities.



program facilities, including the central office program facilities, such as building,

grounds, mechanical systems, electrical systems, etc. Include the cost of architects,

engineers, and other consultants where applicable.


Report the cost of minor (i.e. non-capital) renovations to the program facilities, including

the central program facilities (e.g. replacing carpeting).


Report the heating fuel for program facilities, including the central office program

facilities.





Report the expenses for water, sewer and sanitation services for program facilities,

including the central office program facilities.


Report the expenses for property taxes paid for the program facilities, including the central

office program facilities.



insurance, comprehensive insurance, etc. for program facilities, including the central office

program facilities.


Report the portion of insurance appraisal services for program facilities, including the

central office program facilities.


May 2018 …page 113


Report the amount of rent paid for program facilities, including the central office program

facilities.


This category includes the expenses associated with various forms of communications for

external services program purposes.







Report the expenses for postage used for program purposes, including the operating costs

for postage meters and scales.



other portable communications devices and internet used by program staff and for

program purposes. Include costs relating to central office program staff.


primarily as part of the program instructional program. This cost should be charged to

Instructional Aids – Academic Supplies.





Report the advertising expenses incurred for program purposes (e.g. advertisement for

program registration, recruitment ads for program staff, etc.).

Travel (1-2-22-155-000-xxx-xxx)

This category includes travel expenses incurred by external services program employees in the




Development.


May 2018 …page 114

Car Allowance (1-2-22-155-220-xxx-xxx)

Report car allowances paid to program employees.

Travel (1-2-22-155-221-xxx-xxx)

Report the travel expenses incurred by program employees in the performance of their

duties, such as mileage, parking, meals, hotels, etc.



program employees, such as licensing, insurance, gasoline, etc. Include the leasing costs

for non-capital leases.



activities of all external services program employees.

Do not include the salaries paid to substitute employees who are hired to replace regular program

employees absent from their duties as a result professional development leaves. These costs are

to be charged to Substitute Salaries.



Professional Development - Instructional - Teachers (1-2-22-160-223-xxx-xxx)


employees included in the instructional category (i.e. teacher contract), including central

office and other teacher contract staff, for conventions, workshops, seminars, etc. Also

include non-salary expenses related to sabbatical leaves, educational leaves and bursaries

for instructional employees (i.e. teacher contract). This includes registration, tuition fees,


etc.



employees that are included in categories other than instructional, including

administration, program support (non-teacher contract) staff, plant operation and

maintenance and transportation program staff for conventions, workshops, seminars, etc.


bursaries for program employees that are included in categories other than instructional.

This includes registration, tuition fees, books, instructional materials, travel expenses

(airfare, mileage, meals, hotels, parking), etc.


May 2018 …page 115


This category includes expenses for external services programs that have a significant student or

program participant component.


Report the expenses for awards made to students or program participants, such as

scholarships, medals and prizes.


Report the expenses for special events that have a student or program participant focus, such

as graduations, team sport events, etc. Include the cost of materials and other event related

expenses.


Report expenses for special program offerings to students or program participants that are

outside of the standard activities of the program including materials and other program

related expenses.

SRC Programs and Grants (1-2-22-170-363-xxx-xxx)

Report expenses of grants paid directly to, and expenses incurred directly for, a student or

program participant representative council (SRC). If a school does not have an SRC, record

the expenses that are paid directly on behalf of students or program participants for activities

that would normally be carried out by an SRC.

Contracted Transportation and Allowances (1-2-22-175-000-xxx-xxx)

This category includes the external services costs incurred for student/program participant

transportation provided by private contractors and other transportation related allowances.


Report payments made to parents in lieu of providing transportation services to

students/program participants.

Board and Room Allowances (1-2-22-175-521-xxx-xxx)

Report payments made to, or on behalf of, students/program participants for board and

room allowances.



purposes of student/program participant related special events or programs.


May 2018 …page 116




Do not include any payments made to parents of students/program participants as allowances in

lieu of conveyance. These costs should be charged to Allowance in Lieu of Conveyance.




tangible capital asset relating to external services activities.




tangible capital assets relating to external services. This reduction occurs when the

tangible capital asset no longer contributes to the school division's ability to provide

services and it is expected to be permanent. (i.e. when the school division no longer plans

to use the tangible capital asset because it has been damaged or rendered obsolete).

Chart of Accounts - Descriptions Revenues and Expenditures...

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