Chart of Accounts - Handbook Revenues and Expenses For ......CHART OF ACCOUNTS – REVENUES AND...

Chart of Accounts - Handbook

Revenues and Expenses

For School Divisions

Updated for: 2018-19 School Division Fiscal Year

Table of Contents REVENUES

PROPERTY TAXES AND OTHER RELATED REVENUE (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) ..................................................... 7

SCHOOL GENERATED FUNDS (1-1-04-000-000-xxx-xxx) ...................................................... 9

OTHER REVENUE (1-1-05-000-000-xxx-xxx) .......................................................................... 12

COMPLEMENTARY SERVICES (1-1-07-000-000-xxx-xxx) ................................................... 14

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

EXPENSES

GOVERNANCE (1-2-10-000-000-xxx-xxx) ............................................................................... 28

ADMINISTRATION (1-2-11-000-000-xxx-xxx) ........................................................................ 31

INSTRUCTION (1-2-12-000-000-xxx-xxx) ................................................................................ 38

PLANT OPERATION AND MAINTENANCE (1-2-13-000-000-xxx-xxx) .............................. 49

STUDENT TRANSPORTATION (1-2-14-000-000-xxx-xxx) .................................................... 56

TUITION AND RELATED FEES (1-2-15-000-000-xxx-xxx) ................................................... 64

SCHOOL GENERATED FUNDS (1-2-16-000-000-xxx-xxx) .................................................... 66

OTHER EXPENSES (1-2-17-000-000-xxx-xxx) ......................................................................... 69

COMPLEMENTARY SERVICES (1-2-21-000-000-xxx-xxx) ................................................... 71

EXTERNAL SERVICES (1-2-22-000-000-xxx-xxx) .................................................................. 87

CHART OF ACCOUNTS – REVENUES AND EXPENSES

2018-19 …page 1

PROPERTY TAXES AND OTHER RELATED REVENUE (1-1-01-000-000-xxx-xxx)

This section describes the various types of property tax and other related 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, SaskPower, SaskEnergy, 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.


2018-19 …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 First Nations 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

First Nations.

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.


2018-19 …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 any adjustments or reimbursements included in the monthly operating grant.

Note: Exceptions to the above include amounts in the Funding Distribution 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).

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

Report all grants received or receivable for the Ministry of Education’s contribution to

capital projects or other capital expenditures.

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


2018-19 …page 4

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 organizations as:

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

School Divisions

Saskatchewan Health Authority

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 organizations as:


School Divisions


Regional Colleges


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


2018-19 …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 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.


2018-19 …page 6

The table below can be used as quick reference guide to assist school divisions in deciding where

grant revenue should be coded.

Function Object Sub-Object Definition Includes Grants

Received From

Function coding

based on

programming type.

Either:

Grants

Complementary

Services

External Services

Ministry of

Education

Grants

Operating

Grants

Includes all amounts that are included in the monthly

operating grant payments.

This includes both the amounts coming from the

Funding Distribution Model components as well as

any adjustments or reimbursements included in the

monthly operating grant.

Ministry of

Education

Capital Grants

Include all amounts related to capital projects and

other capital expenditures.

This includes all funding received through the

preventative maintenance and renewal (PMR)

program.

Others

Includes all other operating grants that have been

funded outside of the monthly operating grant

payment.

Other Provincial

Grants

Capital Grants

Includes capital grants received from other

organizations within the Government of

Saskatchewan reporting entity that are consolidated

into the Summary Financial Statements.

Other

government

ministries (e.g.

Social Services,

Health,

Advanced

Education)

School Divisions

Saskatchewan

Health Authority

Regional

Colleges

Government

boards and

agencies

Non Capital

Grants

Includes operating grants received from other

organizations within the Government of

Saskatchewan reporting entity that are consolidated

into the Summary Financial Statements.

Federal Grants

Federal Capital

Grants

Includes any grants received from the federal

government for capital purposes Government of

Canada Federal Non-

Capital Grants

Includes any grants received from the federal

government for operating purposes

Grants from

Others

Capital Grants Includes any grants received from other external

parties for capital purposes

Crown

corporations

(e.g. SaskTel,

SaskPower, SGI)

Municipal

Governments

Other Provincial

Governments

Non-profit

organizations

Others Includes any grants received from other external

parties for operating purposes


2018-19 …page 7

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.


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, 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.


2018-19 …page 8

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, 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.

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, including fees that are paid by



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 any portion of tuition fees received from the federal government and First

Nations that is designated for capital purposes.

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).


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


2018-19 …page 9

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, 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 may 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.

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.


2018-19 …page 10

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

expenses. 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)

To this account report student fees that 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.

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

they will take home.


2018-19 …page 11

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.

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 service 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 expenses and outcomes post completion of the

project. Examples are Breakfast for Learning, TIPP grants, partnerships.

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


2018-19 …page 12

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 by 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.

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 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.


2018-19 …page 13

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.

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.


2018-19 …page 14

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.

Complementary Services – Recipients of Programs and Services:

Recipients of complementary services and programs may 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

Complementary Services – Programs and Services:

The following programs must be reported within Complementary Services:

All Pre-K programs

Youth in Custody

Youth in Hospitals

Early Childhood Intervention Program – (If managed by the school division)

A school division may also report any other programming within Complementary Services that

the school division feels meets the definitions and criteria above.


2018-19 …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.

Where costs are shared with other programs, the school division may want to allocate costs

between complementary services and the other program(s), based on a reasonable allocation

method.

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 assets, liabilities, revenue 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 division(s) would report their share of the assets,


Examples of partnership arrangements include:

Shared Services

Other shared staff and program arrangements


2018-19 …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

Youth in Hospitals

Youth in Custody


001 - Pre-K Programs

002 - Youth in Hospitals

003 - Youth in Custody

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 - Youth in Hospitals

1-1-07-010-020-003-xxx - Operating Grant - Youth in Custody

Complementary Services – Common Revenue Accounts:



Report operating funding received from the Ministry of Education for complementary

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

operating grant designated for Pre-K).



capital projects 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.


2018-19 …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

organizations as:


School Divisions


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


organizations as:


School Divisions


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


2018-19 …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.







category.


2018-19 …page 19








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.

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.

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




2018-19 …page 20


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.


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.


2018-19 …page 21



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.

External Services – Recipients of Programs and Services:

Recipients of external services and programs may 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:

The following programs must be reported within External Services:

Associate Schools

Invitational Shared Services Initiatives (ISSI) where the funding received is used outside

of the school division. When the ISSI agreements relate to providing services to school

division students, it may be coded to Complementary Services or Instruction.

Administration of ESSP funding (e.g. Following Their Voices)

KidsFirst


2018-19 …page 22

A school division may also report any other programming within External Services that the

school division feels meets the definitions and criteria above.

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.

Where costs are shared with other programs, the school division may want to allocate costs

between external services and the other program(s), based on a reasonable allocation method.

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,


The non-managing partner school division(s) would report their share of the assets,


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

other program arrangements.


2018-19 …page 23

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:

Associate Schools

Invitational Shared Services Initiative

KidsFirst


010 - Associate Schools

011 - Invitational Shared Services Initiative

012 - KidsFirst

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 - Associate Schools

1-1-08-010-020-011-xxx – Other Provincial Grant - Invitational Shared Services

Initiative

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

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).



capital projects or other capital expenditures for external service programs.






2018-19 …page 24

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

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

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



Report any capital grants received for external services programming from other



organizations as:


School Divisions


Regional Colleges




Report any operating grants received for external services programming from other



organizations as:


School Divisions


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


2018-19 …page 25



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.


2018-19 …page 26








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.

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)




2018-19 …page 27


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.


2018-19 …page 28



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 expenses 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 community councils (SCC), 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.

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

Report the remuneration paid to members of the Board of Education or Conseil Scolaire

for attendance at regular and special meetings.

If a school division pays remuneration on a lump sum basis, include all costs in this account.

Other Remuneration (1-2-10-100-071-xxx-xxx)

Report any other remuneration paid to members of the Board of Education or Conseil

Scolaire for the performance of business authorized by the board. This may include

business such as attendance at Board committee meetings, school events, special events,

SCC meetings, professional development, etc.

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

Report the amount of the employer’s contribution for Canada Pension Plan, Manulife,

and other benefits (eg health, dental) paid by the school division on account of members

of the Board of Education or Conseil Scolaire.

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.


2018-19 …page 29

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 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.

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 course registration fees, resources (workbooks, speakers, presenters, etc.), and any

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.

School Community Councils (1-2-10-102-000-xxx-xxx)

This category details the expenses that are directly related to members of school community

council in the performance of their duties.

Grants to School Community Councils (1-2-10-102-077-xxx-xxx)

Report grants provided to school community councils or amounts paid on behalf of

school community councils for expenses incurred in the conducting of their local

governance activities (e.g. remuneration, travel, professional development, election costs,

postage, materials and supplies, etc.).


2018-19 …page 30

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.

Elections (1-2-10-104-080-xxx-xxx)

Report all of the expenses incurred to run school division elections or bi-elections for the

Board of Education or Conseil Scolaire.

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

This category includes governance expenses not detailed in other categories.

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, advertising, branding, attending community events, etc.

This would include public relations directed towards the general public within a school division.

Do not include items directed to a specific audience (eg. job advertising, tendering, requests for

proposals, etc.). These specific costs should be coded to Communications within the applicable

functions.

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

Include annual SSBA, SCSBA, Public Section, Board member professional fees and any

other membership costs and fees that are incurred on behalf of Board of Education or

Conseil Scolaire.

Special Events (1-2-10-105-361-xxx-xxx)

Report the expenses for special events hosted by the Board that do not have a student focus,

such as staff appreciation/recognition events, retirement receptions, etc. This should include

the costs of holding the event (eg. meals, accommodations, etc.).

Employee awards or gifts presented as part of the event would be coded to other employee benefits

within the appropriate function.

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) for which a more specific

category does not exist.


2018-19 …page 31

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 may 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.

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. The personnel that this would include would be

the director of education, instructional superintendents, chief financial officer, purchasing,

accounting, human resources, and support staff for these functions. These employees should be

included within this category, regardless of where they are physically located.

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.

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. This would include the salary of the chief financial

officer, human resource service, payroll, purchasing, accounting, clerical, executive

assistants and other administrative employees.

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.).


2018-19 …page 32

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 of 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.

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, gifts, awards, or any other employment benefits not specified previously.


2018-19 …page 33

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,

meeting expenses, 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. This would

include legal fees paid directly for services provided.

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.


2018-19 …page 34

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.


Report the expenses for special events hosted by school division administration that do not

have a student focus, such as staff appreciation/recognition events, retirement receptions,

etc. This should include the costs of holding the event (eg. meals, accommodations, etc.).

Employee awards or gifts presented as part of the event would be coded to other employee benefits

within the appropriate function.

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.

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.


2018-19 …page 35

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

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

to pro-rate the costs to the appropriate functional areas.

Note: Since paper supplies are also likely to be shared, these costs may 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 may be prorated 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.

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.


2018-19 …page 36

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/flooring, roof repair/replacement, HVAC systems, boiler

replacement, painting, electrical upgrades).

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.


2018-19 …page 37

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, fax 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.,

recruitment ads for business administration staff, requests for proposal advertising for

administrative services, 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.


2018-19 …page 38

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.

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.

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

Report the amount of salaries paid to principals and vice principals.

Even if a principal or vice principal also spends time directly in the classroom teaching, all salary

costs of the individual are to be coded here.

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 of 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


2018-19 …page 39

counselors, resource centre 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 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 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.

Substitute Salaries – Supportive Instructional & Program 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 Support Salaries – Teacher

Contract employees absent from their duties as a result of 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 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 Teacher employees

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

professional development or other leaves.



category.


2018-19 …page 40



instructional employees.





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

Employment Insurance Rate Reduction Plan.










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 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.


2018-19 …page 41

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 that

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

employees that provide administrative duties to schools or instructional support staff.

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

Report salaries paid to non-teacher contract employees for program support services (e.g.

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.

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 centres/libraries of the school division.

Information Technology / Technical Support Salaries (1-2-12-116-110-xxx-xxx)

Report salaries paid to employees for information technology / technical support services

within 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 of PAID leaves due to

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


2018-19 …page 42



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-



Report the amount paid to non-teacher contract employees for retirement allowances,

gratuities, bonuses, gifts, awards, 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.


2018-19 …page 43

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 centre 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

centre 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 centre print and multi-media materials that are housed

and indexed in the school or school division resource centre. This would include library

and reference books, periodicals, other printed materials, computer software, tapes, films

and film strips, globes and charts.

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 centre print or and multi-media materials.

These are reported under Resource Centre 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.


2018-19 …page 44

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.



meeting expenses, etc. purchased for central instructional or school administration

purposes.


Report the legal fees incurred for instructional related purposes. This would include legal

fees paid directly for services provided.


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.

Do not include software programs that are an integral part of the instructional program or

resource centre 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.


2018-19 …page 45

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.

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, SMART boards, scales,

meters, microscopes, paper cutters, stands, models, instruments, projectors, radios,

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.


2018-19 …page 46


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 may be set up in the photocopier to track usage, or

some other reasonable cost allocation method may be established to pro-rate the costs to the

appropriate functional areas.



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.



instructional purposes.





2018-19 …page 47




Report the expenses for postage used for instructional purposes, including the operating

costs for postage meters and scales.



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.


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.


2018-19 …page 48

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 of 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,


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.


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.


2018-19 …page 49

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 a 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.

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.

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.


Report salaries paid to employees who provide program 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.


2018-19 …page 50



regular plant operation and maintenance employees absent from their duties as a result of

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, gifts, awards, 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.


2018-19 …page 51


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.



meeting expenses, etc. purchased for the general administration of the plant operation and

maintenance department.


Report the legal fees incurred for plant operation and maintenance related purposes. This

would include legal fees paid directly for services provided.


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.


2018-19 …page 52


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.







2018-19 …page 53


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 may 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.


2018-19 …page 54


Report the cost of minor (i.e. non-capital) renovations of the facilities (e.g. replacing

carpeting/flooring, roof repair/replacement, HVAC systems, boiler replacement, painting,

electrical updates).


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.







2018-19 …page 55


Report the expenses for postage used for plant operation and maintenance purposes,

including the operating costs for postage meters and scales.



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.


2018-19 …page 56

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.

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.


Report salaries paid to employees who provide program support services 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.

Supervisor Salaries (1-2-14-125-120-xxx-xxx)

Report the amount of salaries paid to transportation supervisory staff.

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 of PAID leaves due



2018-19 …page 57


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












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.


2018-19 …page 58


This category includes the operating expenses for supplies and services incurred for

transportation purposes.



meeting expenses, etc. 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. This would include

legal fees paid directly for services provided.


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).


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.


2018-19 …page 59

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.


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.


2018-19 …page 60



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.



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.



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


2018-19 …page 61

expenses may 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.



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/flooring, roof repair/replacement, HVAC systems, boiler replacement, painting,

electrical updates).


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.


2018-19 …page 62


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




transportation purposes.







Report the expenses for postage used for transportation purposes, including the operating

costs for postage meters and scales.



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.).


2018-19 …page 63

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.


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 of professional development leaves.

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

category).




2018-19 …page 64

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.

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 being coded to the Complementary or External

Services functions. Tuition fees for those programs will be coded directly to those functions.


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.


2018-19 …page 65


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.


Report the transportation fees paid to individuals and other parties.


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.


Report the other related fees paid to individuals and other parties.


2018-19 …page 66

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 expenses.

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


P01 - SRC

P02 - Canteen

P03 – Industrial Arts fees

P04 - Fundraising

School Generated Funds expenses 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.


2018-19 …page 67


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 CDs and DVDs 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.


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 school’s computer lab


2018-19 …page 68

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.






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.


2018-19 …page 69

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.

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 as

outlined in PS 3260 and the financial reporting manual.


2018-19 …page 70

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.

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 service 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



2018-19 …page 71


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.


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 Expense Account Code Structure – Program Codes:

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

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

Youth in Hospitals

Youth in Custody


2018-19 …page 72


001 - Pre-K Programs

002 - Youth in Hospitals

003 - Youth in Custody

Administration salaries for each of the programs would then be recorded to the following

accounts:

1-2-21-110-100-001-xxx – Administration Salaries - Pre-K Programs

1-2-21-110-100-002-xxx – Administration Salaries - Youth in Hospitals

1-2-21-110-100-003-xxx - Administration Salaries - Youth in Custody

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.


Report the tuition fees paid to individuals and other parties.



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 whose primary function is to perform the business

administration functions for the program.


2018-19 …page 73


Report the amount of salaries paid to LEADS members whose primary function is to

oversee the program (e.g. instructional superintendent of Pre-K)























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.


Report the amount paid to complementary services administration employees for

severance and redundancy.


2018-19 …page 74


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.

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 Support Salaries category.


148-xxx-xxx)


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

employees absent from their duties as a result of PAID leaves due to illness, maternity

leave, EDOs, professional development or other leaves.



category.


(1-2-21-115-149-xxx-xxx)


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




2018-19 …page 75



category.
























service instructional employees as calculated by actuarial valuation. These expense



Report the amount paid to complementary services instructional employees for severance

and redundancy.


2018-19 …page 76

Program Support (Non-Teacher Contract) Salaries and Benefits (1-2-21-116-000-xxx-xxx)

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

employed for the complementary services programming.


Report the salaries paid to non-teacher staff employed to assist with program related

activities.


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

provide administrative duties to schools or instructional support staff.


Report salaries paid to non-teacher contract employees who provide program support

services for the program.




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

for the resource centres/libraries of the school division.


Report salaries of information technology / technical support services employees that are

hired specifically to provide support to the program


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 of PAID leaves due to illness,




category.


2018-19 …page 77



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,

gratuities, gifts, awards, bonuses, or any other employment benefits not specified

previously.



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



2018-19 …page 78



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.




















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












2018-19 …page 79



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 centre 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

centre materials. Include the cost of licensing and support fees, internet charges for

classroom programs, and other computer supplies and services.





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.




2018-19 …page 80



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.



meeting expenses, etc. purchased for program administration purposes.


Report the legal fees incurred for program related purposes. This would include legal

fees paid directly for services provided for the program.


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 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.



division and other vehicles operated for program purposes.


2018-19 …page 81


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.

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.





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.


2018-19 …page 82

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

Services section.







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.



complementary activities of the school board.


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




Complementary Services, External Services) related amortization expenses may be pro-rated



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 may be pro-rated with the functional areas, using a reasonable cost

allocation basis (e.g. square footage).


2018-19 …page 83



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.


Report the cost of minor (i.e. non-capital) renovations to the program facilities, including

the central program facilities (e.g. replacing carpeting/flooring, roof repair/replacement,

HVAC systems, boiler replacement, painting, electrical updates).


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 amount of rent paid for program facilities, including the central office program

facilities.


2018-19 …page 84


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

program purposes.







Report the expenses for postage used for program purposes, including the operating costs

for postage meters and scales.



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.


2018-19 …page 85



program employees, such as licensing, insurance, gasoline, etc. Include the leasing costs

for non-capital leases.



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.


2018-19 …page 86


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, it includes materials and other program

related expenses.

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.




tangible capital assets relating to complementary services. This reduction occurs when


2018-19 …page 87

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 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:

Associate Schools

Invitational Shared Services Initiatives

KidsFirst


010 - Associate Schools

011 - Invitational Shared Services Initiatives

012 - KidsFirst

Administration salaries for each of the programs would then be recorded to the following

accounts:

1-2-22-110-100-010-xxx – Administration Salaries - Associate Schools

1-2-22-110-100-011-xxx – Administration Salaries - Invitational Shared Services

Initiatives

1-2-22-110-100-012-xxx - Administration Salaries - KidsFirst


2018-19 …page 88

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 Nations and individuals and other external

third parties.

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 the Saskatchewan Health Authority, regional

colleges, and government boards and agencies.


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.


Report transfer of money to First Nations, for which the transferring school division does

not:






2018-19 …page 89


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.


Report the tuition fees paid to other school divisions.



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 whose primary function is to perform the business

administration functions for the program.


Report the amount of salaries paid to LEADS members whose primary function is to

oversee the program (e.g. instructional superintendent of Associate school X)

Canada Pension - CPP (1-2-22-110-150-xxx-xxx)

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



2018-19 …page 90








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



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.

School Administration Salaries (Principal/VP) (1-2-22-115-101-xxx-xxx)

Report the amount of salaries paid to program principals and vice principals at an

Associate School.

Even if a principal or vice principal also spends time directly in the classroom teaching, all salary

costs of the individual are to be coded here.


2018-19 …page 91

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 of 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).





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/ Support Salaries category.


148-xxx-xxx)


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

employees absent from their duties as a result of PAID leaves due to illness, maternity

leave, EDOs, professional development or other leaves.



category.


(1-2-22-115-149-xxx-xxx)


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




2018-19 …page 92



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.












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)

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

employed for the external services programs.


2018-19 …page 93


Report the salaries paid to non-teacher staff employed to assist with program related

activities.


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

employees to provide administrative duties to schools or instructional support staff.


Report salaries paid to non-teacher contract employees who provide program support

services.




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

for the resource centres/libraries of the school division.


Report salaries of information technology / technical support services employees that are

hired specifically to provide support to the program


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 of PAID leaves due to illness,




category.


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

support employees.


2018-19 …page 94





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,

gratuities, bonuses, gifts, awards, or any other employment benefits not specified

previously.



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.

Plant Operation and Maintenance Salaries and Benefits (1-2-22-120-000-xxx-xxx)

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

operation and maintenance functions for the external services program (e.g. at an Associate

School). Some of the personnel that this would include would be the maintenance workers,

carpenters, electricians, plumbers, painters, etc. and support staff for these functions.


Report salaries paid to employees who provide program support services for the plant

operation and maintenance department and for which there is not otherwise a more

specific salary category.


2018-19 …page 95


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 (1-2-21-120-119-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.

Substitute Salaries – Non-Teachers Contract (1-2-22-120-147-xxx-xxx)


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 contributions paid on behalf of plant




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 contributions paid on behalf of plant operation

and maintenance employees.


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



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



2018-19 …page 96


Report the amount paid to plant operation and maintenance employees for retirement

allowances, gratuities, bonuses, gifts, awards, or any other employment benefits not

specified 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.


Report the amount paid to external services plant operation and maintenance employees

for severance and redundancy.



functions for the external services programs (e.g. at an Associate School). Some of the personnel

that this would include would be the transportation supervisor, bus drivers, mechanics, and

support staff for these functions.


Report salaries paid to employees who provide program support services for the

transportation department and for which there is not otherwise a more specific salary

category (e.g. clerical or other support staff).



Substitute Salaries – Non-Teachers Contract (1-2-22-125-147-xxx-xxx)














2018-19 …page 97





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 centre 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.


2018-19 …page 98



integral part of the instructional program and they are not administrative or general

resource centre materials. Include the cost of licensing and support fees, internet charges

for classroom programs, and other computer supplies and services.





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.



meeting expenses, etc. purchased for program administration purposes.


Report the legal fees incurred for program related purposes. This would include legal

fees paid directly for services provided.


Report the expenses for subscriptions for program related purposes where the



2018-19 …page 99


Report the expenses for memberships and dues paid on behalf of program employees.

Audit Fees (1-2-22-135-204-xxx-xxx)

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.



and furniture used for external services program operations.

Include the equipment and furniture for central office program staff.


2018-19 …page 100



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.





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.







Report the cost of operating lease and rentals of program buses.



Assets – School Buses, and the related “loan” should be recorded as a liability.


2018-19 …page 101


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 may 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.


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.


2018-19 …page 102



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/flooring, roof repair/replacement,

HVAC systems, boiler replacement, painting, electrical updates).


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.


Report the portion of the insurance premiums for expenses for fire insurance, liability

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

external services program purposes.


2018-19 …page 103







Report the expenses for postage used for program purposes, including the operating costs

for postage meters and scales.



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.

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.


2018-19 …page 104



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.


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.


2018-19 …page 105


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 a SRC, record

the expenses that are paid directly on behalf of students or program participants for activities

that would normally be carried out by a 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

student/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.




Do not include any payments made to parents of student/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.


2018-19 …page 106




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).

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