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Northern Lights School Division #113 Providing Quality Education To Our Children

Northern Lights School Division #113

Annual Report 2013-‐14

Northern Lights School Division #113 Board of Education Annual Report – 2013-‐14 – Page 1

Table of Contents Letter of Transmittal ................................................................................................................................... 1 Highlights/Accomplishments ................................................................................................................... 3 Introduction .................................................................................................................................................... 4 School Division Profile ................................................................................................................................ 4 School Division Planning ............................................................................................................................ 7 The School Division in the Community .................................................................................................. 8 Governance .................................................................................................................................................. 11 Our Students and Staff .............................................................................................................................. 13 Indicators ...................................................................................................................................................... 17 Facilities and Transportation ................................................................................................................ 12 Financial Overview .................................................................................................................................... 13 Appendix A: Management Report and Audited Financial Statements .................................... 16 Appendix B: Organizational Chart, August 31, 2014 ..................................................................... 18 Appendix C: School List ........................................................................................................................... 19 Appendix D: Payee List ............................................................................................................................ 19 Appendix E: Infrastructure Projects ................................................................................................... 22

Northern Lights School Division #113 Providing Quality Education To Our Children

Bag Service #6500 La Ronge, Saskatchewan S0J1L0

Phone: (306) 425-‐3302 Fax: (306) 425-‐3377

E-‐mail: [email protected] Website: www.nlsd113.com


Letter of Transmittal

Honourable Don Morgan Q.C. Minister of Education

Dear Minister Morgan:

The Board of Education of Northern Lights School Division #113 is pleased to provide you and the residents of the School Division with the 2013-‐14 annual report. This report outlines activities and accomplishments of the School Division and provides audited financial statements for the fiscal year September 1, 2013 to August 31, 2014.

Respectfully submitted

Lorna Black Chairperson

Head and shoulders photo of School Board Chair [OPTIONAL]


Highlights/Accomplishments

Congratulations to our staff and students who helped make 2013-‐2014 a successful year. Below are some of the 2013-‐2014 highlights.

Literacy Results for Grades 1-‐9: Northern Lights School Division students have been doing progressively better on our local assessments. In 2013-‐2014, 74.62% of students scored at adequate or better on our local assessments. This is an increase from 2012-‐2013 when 73.07% of students reached that level.

Summer Literacy Camps: In 2013-‐2014 Northern Lights School Division participated in Summer Literacy Camps in an initiative with Frontier College and other school divisions in the province. These camps were held across the division. Students engaged in reading activities during these camps. The goal was to help maintain or improve reading skills as well as to help engender a love of reading.

Driver’s Education: Obtaining a drivers license is one of the key necessities for entering the work force. If a student is able to obtain a drivers license, the transition to work is much easier. In 2013-‐2014 the percentage of students who completed the driver’s education program in Northern Lights School Division rose to 78.74% from 66.53% in 2012-‐2013 an increase of 12.21%.


Introduction

This annual report presents an overview of Northern Lights School Division’s activities and results for the fiscal year September 1, 2013 to August 31, 2014

This annual report provides a snapshot of Northern Lights School Division, its governance structures, students, staff, programs and facilities. It also offers information on CAIF priorities: higher literacy and achievement, equitable opportunities, smooth transitions, and system accountability and governance.

In addition to detailing the School Division’s activities and performance, this report outlines how the Division is implementing its strategic plan, provides a report from management endorsing the financial overview and audited financial statements, and includes appendices such as an organizational chart, school list, and payee list.

Financial statements included in this report have been audited by an independent auditor following the Canadian Generally Accepted Auditing Standards.


School Division Profile

About Us Figure 1: Location – Northern Lights School Division #113

Northern Lights School Division is a rural school division with 20 schools located in 17 communities. The Division is located in northern Saskatchewan and roughly covers the top half of Saskatchewan. The map on the right shows the geographic location of Northern Lights School Division.

The Division is divided into nine subdivisions for purposes of board representation. For a more detailed map of Northern Lights School Division showing the nine subdivisions and the major towns and highways, go to our website http://www.nlsd113.com/

The north is the land of forests, pristine lakes and boreal shield. Mining and mineral exploration continue to drive the economy in the region. Saskatchewan’s largely undeveloped North offers many tourism opportunities, including aboriginal culture experiences and outdoor adventures, such as world class hunting and fishing.

Division Philosophical Foundation Division Vision Statement Students of Northern Lights School Division #113 will have enhanced life experiences by developing skills, knowledge, and attitudes within the cultural context of engaged northern communities.

Division Belief Statement

• The responsibility for effective education is a collaborative effort between students and all staff of the division, parents and other community members;

• Schools must be positive extensions of the home and larger community; • School community councils have an important role to perform in the operation of the community's school;

• A representative workforce will result in positive role models which will encourage and motivate students to achieve;

• Effective communications between community and staff will result in ongoing educational improvements.

URANIUM CITY

STONY RAPIDS

GREEN LAKE

LAKE ATHABASCA

CREELAKE

LA LOCHE

PINEHOUSE

BEAUVAL

REINDEER

LAKE

LACLA RONGE

WAPAWEKKALAKE

WOLLASTON

LAKE

LAKE

WASKESIU

MONTREAL LAKE

CARROT

RIVER

NIPAWIN

SASKAT

CHEW

AN

RIVER

NORTH MELFORT

ALBERTPRINCELlOYDMINSTER

SASKATCHEWAN

CUMBERLAND HOUSE

SUBDIVISION 5

SUBDIVISION 1

SUBDIVISION 2

SUBDIVISION 6

SUBDIVISION 3

SUBDIVISION 4SUBDIVISION 7

SUBDIVISION 8

SUBDIVISION 9

NORTHERN LIGHTS SCHOOL DIVISION #113

BRABANT LAKE

LARONGE

TIMBER BAY

WEYAKWIN

BUFFALONARROWS

ST.GEORGE'SHILL

AIR RONGECOLE BAY

JANS BAY

BEAR CREEK

SANDY BAY


Program Overview

Students of Northern Lights School Division are diverse. They vary in age, personal circumstances, learning style, interests and individual strengths and needs. To provide for the best education possible for our students, Northern Lights School Division offers a wide range of programs in our 19 brick and mortar schools and our on-‐line education center. Central to programming in Northern Lights School Division is the provision of the provincially mandated core curricula. In addition to these programs, our schools offer locally developed and approved courses and modified courses. Our schools also provide alternate educational programming and functionally integrated programming for students requiring those programs. The school division also provides for specialized programming that responds to student and community needs. The following list identifies programs in operation at one or more of the Division’s schools. Cree/Dene language instruction, Pre-‐Kindergarten and Headstart programs, Elders programs, Career Transition Programming, French Immersion, nutrition programs, Driver’s education, Saskatchewan Youth Apprenticeship programming, and Restorative Practices. The Division also provides the following to our staff: Applied Suicide and Intervention skills training (ASIST), Critical Incident Assist Management (CISM), Non-‐violent Crisis intervention training (NVCI). Further services and supports offered to students and teachers by specialized school division staff include the following: curriculum consultants in specific areas of study, educational psychologist services, speech and language services, occupational therapy services and physiotherapy services.

Building a Community of Learners: Literacy and Numeracy Grades 1-‐9. Northern Lights School Division continued with the Building a Community of Learners initiative. This initiative is aimed at improving literacy and numeracy results for students in grades 1-‐9. The Literacy aspect consists of a balanced literacy approach for implementing the English Language Arts curriculum. Teachers in Northern Lights School Division use Major Integrated Resources recommended by the Saskatchewan Ministry of Education to help them provide balanced instruction. Levelled books are used for guided reading instruction to help students improve reading within their zone of development. Common NLSD assessments are used to assess students reading accuracy and comprehension. The results of these assessments (the data) are collected division-‐wide 4 times a year and are discussed in Professional Learning Communities in each school. These discussions about the assessment data help guide instruction and are instrumental in determining interventions needed for specific students. A similar approach is utilized with Numeracy; however, there are 6 assessment periods that occur utilizing our locally developed assessment tools that are correlated to school division resources. Again, the results of these assessments are entered onto Pearson Inform and are discussed in Professional Learning Communities. The results guide the intervention processes required for students. Each school has a Literacy Numeracy Catalyst (LNC) teacher who will support students and the classroom teachers with interventions. Students who continue to struggle after intensive interventions are place on an individualized Math program. Students who are on an Individualized Math program have their individual progress tracked (ISNAT) to ensure they are working on Curriculum outcomes.


First Nation and Métis Education Plan:

Each school division in the province is required by the Ministry of Education to create a First Nations and Métis Education (FNME) Plan. The highlights of the Northern Lights School Division’s FNME plan appear below.

Goal #1: Equitable Outcomes for First Nations and Métis Learners. The achievement rates of FNM students will improve year over year in literacy and numeracy.

Strategies:

• Continue with Northern Lights School Division’s Building a Community of Learners (BCOL) which includes, Local Math and literacy assessments of students, Response to Intervention (RTI) and Professional Learning Communities (PLCs).

• Hire the Saskatchewan Education Leadership Unit to conduct a review of our Building a Community of Learners and implement recommendations in the following years.

• Continue to provide professional development opportunities for our teachers.

Goal #2: All learners have knowledge and appreciation of the unique contributions of First Nations and Métis people to Saskatchewan.

Strategies:

• Northern Lifestyles 10, 20, 30 will be implemented in our high schools. • On-‐going support in professional development in curriculum actualization and unit/lesson

planning to assist teachers in presenting Treaty education as part of the curricula in daily learning.

• Continue with our Elder’s program in NLSD.

Goal #3: Data collection and reporting that demonstrates accountability towards improved educational outcomes.

Strategies:

• Utilize PowerSchool data system to generate student achievement data, attendance data and other student data. This data will be utilized to inform timely instructional processes for students and will support our instructional program and BCOLs.


School Division Planning

Northern Lights School Division #113 has a well-‐coordinated planning process which enables alignment of all school division planning activities.

Strategic Plan

In 2011 the Board of Education of Northern Lights School Division approved a three-‐year (2011-‐12 to 2013-‐14) strategic plan. The 2013-‐14 school year is the last year of this plan. The division’s strategic plan provides overall direction for everything the division does and serves as an anchor to ensure that all division planning processes are in alignment with each other.

The strategic plan defines Northern Lights School Division’s mission, vision, and guiding principles – provided earlier in this annual report. In addition to these foundational elements, the strategic plan includes strategic directions, board priorities, and key strategies to achieve board priorities.

The Northern Lights School Division’s strategic directions are:

• Direction #1: By 2020 the Saskatchewan graduation rate will be 85%.

• Direction #2: By June 2020, collaboration between FNM & non-‐FNM partners will result in a significant improvement in FNM achievement & graduation rates.

• Direction #3: By 2017, the increase in operational education spending will not exceed the general wage increases & inflationary costs within the sector while being responsive to the challenges of student need, population growth, & demographic changes.

• Direction #4: By June 2020, 90% of students exiting Kindergarten will score within the appropriate range in four of the five domains as measured by Early Years Evaluation (EYE).

• Direction #5: By June, 2020, 80% of students participating in the provincial assessments will be at or above grade level in reading, writing & math.

• Direction #6: Regulatory Compliance

A copy of the 2011-‐12 to 2013-‐14 strategic plan is available at www.nlsd113.com

Throughout 2013-‐14, Northern Lights School Division collaborated with all other school divisions and the Ministry of Education to develop, for the first time, an Education Sector Strategic Plan (ESSP) for 2014-‐2020. This plan will align the work of all school divisions and the Ministry in working toward improving education outcomes of Saskatchewan students. The ESSP includes strategies, outcomes and measures to ensure that the targets identified in the Saskatchewan Plan for Growth are achieved. This plan will be deployed in 2014-‐15.


The School Division in the Community

Northern Lights School Division is an integral part of community life in northern Saskatchewan. The Division as a whole along with individual schools is linked to the broader community in a multitude of ways. The Board of Education places strong emphasis on community and parent involvement, and on community partnerships.

Community and Parent Involvement Research has shown that students achieve at higher levels in school when their parents/guardians and other community members are involved in education. The schools of Northern Lights School Division all have programs and initiatives to encourage community and parent involvement. These programs vary from school to school and are unique to each community. For example, a majority of our schools within the division have a community room where the coffee is always on. Students have a valuable learning experience and the resulting information is shared with school staff and the School Community Council.

What all the schools of Northern Lights School Division have in common is the importance of School Community Councils (SCCs) as a mechanism for connecting community and school. SCCs play a role in governance (described more fully in the next section) and most have established formal processes to foster community and parent involvement.

Community Partnerships Community Mobilization Plan-‐ Community Mobilization is multi layer initiative designed to bring resources together to support individuals and families living in crisis situations in a holistic way and to find the best outcomes possible. This is a La Ronge and area initiative and is not division wide.

Areva Youth Literacy Initiative-‐ AREVA Resources Canada Inc. and the AREVA Foundation, the Northern Lights School Division, and the Saskatchewan Literacy Network (SLN) joined forces to fund and support the acquisition of resources to enhance youth centered libraries in several northern Saskatchewan schools through the Youth Leaders for Literacy program.

Saskatchewan Youth Apprenticeship (SYA)-‐ raises awareness of apprenticeship in Saskatchewan schools by helping young people discover what rewards come with working in the skilled trades. SYA enhances student career development by exploring the world of opportunities skilled trades offer Saskatchewan youth. This program allows students to explore the apprenticeship options available to them. Benefits to students include focused information of career planning, up to 300 hours credit toward apprenticeship, waiver of apprenticeship registration fee (currently $150), and waiver of tuition fee for first level of technical training as an apprentice. Students who complete the program are also eligible for scholarships to help cover the cost of apprenticeship programs. The SYA program is carried out in all our high schools.

Aboriginal Headstart Program-‐ Northern Lights School Division in conjunction with the Federal Aboriginal Headstart program operates 7 Aboriginal Headstart Programs. Northern Lights provide teachers and program materials for these programs and works with the local community Headstart director to provide programming.


Northern Sports, Culture and Recreation-‐ Northern Lights School Division has on going partnership with Northern Sports, Culture and Recreation. We hire recreation directors for many of our schools with funding received through this partnership. The recreation directors are responsible for carrying out many programs that help enhance our “community school” concept.

Pahkisimon Nuye-‐Ah Library-‐ Northern Lights School Division partners with Pahkisimon Nuye-‐Ah Library to provide joint venture library partnerships in 5 communities in Northern Lights School Division. These partnerships allow the school libraries to be open to the public after traditional school hours.

Tuition Agreements-‐ Northern Lights School Division also has 8 tuition agreements with First Nations. These tuition agreements make provisions for tuition and educational services for each of our students.

Trade/Wage Subsidy-‐ A partnership with Can. Sask. Northern region was initially established in the 2013-‐2014 school year to assist students interested in a ‘Trade’ career to get a paid work experience over 200 hours. The partnership has provided funding for 5 wage-‐subsidy opportunities; Northern Lights School Division provides the coordinating needs and financial accountability. Ministry of Learning – Digital Boot Camp-‐ A co-‐funded initiative between NLSD, community of Cumberland House and the Ministry of Learning supported, for the third year, a group of 8 students from Charlebois School attending a 5-‐day program in Kelowna, BC. The program is an intense program delivered by the ‘Centre for Arts and Technology’. The content focuses on careers related to various applications of digital technologies. Science Ambassadors’ Program-‐ We had a very successful 2013-‐2014 year in partnering with the University of Saskatchewan – Division of Science. The program provides 2 grad students to 4 school sites for a 5-‐week period to support Science instruction in the classroom. The schools that took part were situated in Green Lake, Pinehouse, Stony Rapids and Beauval. This is a co-‐funded partnership with NLSD covering housing and a food allowance; the U of S covering wages and hiring. Nothing but positive comments comes from schools and students concerning this program. Food Studies – La Ronge-‐ A unique partnership was carried out with a Food Studies group from Churchill High School. The teacher coordinated with a well-‐known chef in Saskatoon who owns an upper scale restaurant and is a commercial cooking instructor with SIAST-‐Saskatoon. This relationship has been on-‐going for three years. Students went to Saskatoon to work with the chef for 3 days actually cooking a meal, serving and ordering. We are hopeful that this partnership will continue into the 2014-‐2015 school year. Canadian Light Source – University of Saskatchewan-‐ Students in Biology 30 for the 4th year maintained a partnership with scientists at the Canadian Light Source at the University of Saskatchewan. Students gather organic samples from the La Loche area and scientists analyze the samples, identifying various elements. The scientists and students interact through the process.

KidsFirst NORTH – KidsFirst NORTH is a voluntary program that helps vulnerable families to become the best parents they can be and to have the healthiest children possible. The program enhances knowledge, provides support and builds on family strengths. Northern Lights School Division #113 is the accountable partner for KidsFirst NORTH.


Educational Service Agreements -‐ Northern Lights School Division #113 has a number of partnerships with First Nations. These ensure that all students are engaged in a quality-‐learning environment with appropriate supports. Educational Service Agreements are with: Birch Narrows First Nation Black Lake First Nation Buffalo River Dene Nation Cumberland House Cree Nation English River First Nation Hatchet Lake First Nation Lac La Ronge First Nation Peter Ballantyne Cree Nation Northern Teacher Education Program (NORTEP) –NORTEP delivers post-‐secondary academic programs which will lead to employment opportunities for residents of Northern Saskatchewan and enable them to achieve their career aspirations in the teaching profession, while preserving the northern perspective of cultures, languages and traditional values. Northern Lights School Division #113 have four representatives on the Board of Governors with one voting member.


Governance

The Board of Education

Northern Lights School Division is governed by a nine-‐person elected Board of Education. The Education Act, 1995 gives the Board of Education the authority to “administer and manage the educational affairs of the school division” and to “exercise general supervision and control over the schools in the school division”.

The School Division is organized into nine subdivisions for purpose of elections, but once elected, the members of the Board of Education represent all students in the Division and are committed to providing the very best education possible for each and every student.

The current Board of Education was elected on October 24, 2012 and will serve a four-‐year term. Board of Education members at August 31, 2014 are:

Subdivision 1 ................................................................. Boucher, Janine Subdivision 2 ............................................................. Daigneault, Calvin Subdivision 3 .................................................................. Daigneault, Joe Subdivision 4 ................................................. Black, Lorna (Board Chair) Subdivision 5 ................................................................. Larocque, Claire Subdivision 6 .................................................................. McCallum, Joey Subdivision 7 ........................................................... Woytowich, William Subdivision 8 ....................................................................... Ray, Clifford Subdivision 9.................................................................. Morin, Lennard

A list of the remuneration paid to all board members in 2013-‐14 is provided in Appendix D.


School Community Councils

The Board of Education has established a School Community Council (SCC) for each of the 20 schools in Northern Lights School Division.

The Education Regulations, 1986 require school divisions to undertake orientation, training, development and networking opportunities for their SCC members.

The Regulations also require School Community Councils to work with school staff to develop an annual school Learning Improvement Plan and to recommend that plan to the Board of Education. School Community Councils are also expected to facilitate parent and community participation in planning and to provide advice to the Board of Education, the school’s staff, and other agencies involved in the learning and development of students.

• The advice the SCCs give to the Board of Education encompasses policies, programs, and educational service delivery.

• The advice the SCCs give to the school staff relates to the school’s programs. SCCs enable the community to participate in educational planning and decision making, and promote shared responsibility for learning among community members, students and educators.

An annual SCC Conference is held in November to orient new SCC members, review the roles of the SCC, and provide for networking and professional development.


Our Students and Staff

Students In 2013-‐14, 4,129 students were enrolled with Northern Lights School Division. As shown in the table below, student enrolment has stayed consistent over the past few years.

Figure 2: Enrolment by Grade -‐ September 30

Note: The table above identifies the actual number

of students enrolled in each grade as of September 30 of each year.

Source: Ministry of Education, 2014

2011-‐12 2012-‐13 2013-‐14Kindergarten 343 334 346

1 339 376 3502 303 308 3523 290 280 2924 286 279 2885 295 280 2836 283 287 2827 328 308 2838 300 340 3169 315 268 31410 546 486 49611 230 216 20912 329 313 318

Total 4187 4075 4129

PreK Overall 342 344 350

GradeSchool Year


Figure 3: Enrolment by Grade Level Groupings -‐ September 30

Note: The table above identifies the actual number of

students enrolled in grade-‐level groupings as of September 30 of each year.

Source: Ministry of Education, 2014

2011-‐12 2012-‐13 2013-‐14K to 3 808 738 6444 to 6 689 644 6127 to 9 849 820 76310 to 12 1029 933 924Total 3375 3135 2943K to 3 64 64 794 to 6 43 41 347 to 12 44 40 45

Total 151 145 1581 to 3 − 204 2434 to 6 − 149 2217 to 9 − 166 18010 to 12 − 228 200Total − 747 844

School Year

Self-‐IdentifiedFNMI

SubpopulationEnrolments

Grades

FrenchImmersion

English as anAdditionalLanguage


Staff

Figure 4: School Division Staff – 2013-‐14 Job Category FTEs

Classroom Teachers & Consultants 304.06

Principals, Assistant Principals & Vice Principals 34.00

School Based Staff – (Administrative Secretaries, Community School Coordinators, Educational Assistants, Elders, Elder Workers, Library Clerks, Nutrition Workers, Recreation Coordinators, Social Workers & Student Support Workers)

186.65

Administrative Staff – (Accountant, Administrative Assistants, Clerks, Computer Systems Administrator, Computer Technicians, Finance Manager, Human Resource Admin., Human Resource Officer, Executive Secretaries, Payroll Supervisor, Receptionist & Room/Board Worker)

28.10

Facilities Staff – (Area Maintenance, Capital Foreperson, Caretakers, Carpenters, Carpenter Apprentices, Warehouse/Storesperson, Groundskeeper/Maintenance, Housing Administrative Assistants, Electricians, Electrician Apprentices, Facilities Clerk, Local Maintenance, Maintenance Coordinators, Maintenance/Transportation & Plumbers)

62.45

Senior Staff – (Director of Education, Secretary Treasurer, Superintendent of Human Resources, Superintendent of Facilities & Superintendents of Education)

8.00

Total Full-‐Time Equivalent (FTE) Staff 623.26

Notes: The numbers shown above represent full-‐time equivalents (FTEs). The number of employees may be greater because some people work part-‐time or seasonally. Some individuals are counted in more than one category. For example, a teaching principal might be counted as 0.4 as a classroom teacher and 0.6 as a principal. Information for all staff is as of August 31, 2014.

Source: Northern Lights School Division human resource system, 2014

Senior Management Team – Director John Ulsifer reports to the Board of Education. The Director supervises seven full time senior staff. These staff consist of four superintendents of education whose responsibility includes direct supervision in the schools, acting as an educational leader, actualizing the school division’s priorities, curriculum and assessment, developing and maintaining operational plans for their areas of responsibility. Each superintendent is responsible for schools within their portfolio: Jason Young: Cumberland House; Sandy Bay; Uranium City; Stony Rapids Elizabeth Thunderchild: Bear Creek; Green Lake; La Loche; Cole Bay; Jans Bay; Edcentre.ca Laura Vilness: Beauval; Buffalo Narrows; Pinehouse; St. Georges Hill Mark Williment: Air Ronge; La Ronge; Brabant Lake; Timber Bay; Weyakwin Secretary-‐Treasurer, Tom Harrington reports to the Director and is accountable for the overall management and coordination of all division supports and financial programs and processes. The person in this position acts as signing and chief budget officer, maintains all contracts and legal undertakings of the school division and acts as Privacy Officer.


Superintendent of Facilities, Brian McKeand reports to the Director. The person in this position plans, organizes, directs, coordinates, controls and evaluates the operation and maintenance of the school division’s facilities including teacher housing. Superintendent of Human Resources, Dawn Ewart reports to the Director. The person in this position is the direct supervisor of the Human Resources department and is responsible for the development, implementation and evaluation of human resource and compensation processes. Communications/LEAN Leader, Darcy Ahenakew reports to the Director. The person in this position manages relationships between the school division and the media and develops publications that communicate activities within the school division. This person also supports the implementation of the LEAN Management System (modeled on the Global Production System).


Indicators Grade 12 Graduation

Three-‐Year Graduation Rates – In June 2014, 27.6% of all Northern Lights School Division students graduated within three years of entering Grade 10, as did almost 58.3% of non-‐First Nations, Métis & Inuit/Inuk (FNMI) and 25.5% of self-‐identified FNMI students. See Figure 5.

Northern Lights 3 year graduation rates, as represented by the grey bar, are considerably below the provincial averages. The low graduation rate can be attributed, in part, to lack of attendance at schools. If, on average, we have an 80% attendance rate in the division, it would be difficult to achieve the same graduation rate as a school division that achieves 97% attendance. Thus, in 2014-‐2015 the school division is embarking on a process of attendance improvement. Figure 5: Grade 12 Graduation – Students Completing Grade 12 Within Three Years: Baseline Year with Two Most Recent Years

Note: On-‐time graduation rates are calculated as the percentage of students who complete Grade 12 within 3 years of ‘starting’ Grade 10.Results for populations of 10 or fewer have not been reported to avoid identifying individuals or very small groups of students. FNMI students are those who choose to self-‐identify as First Nations (Registered/Treaty/Status Indian, Non-‐Status Indian), Métis, or Inuit/Inuk. Non-‐FNMI students are those who do not identify themselves to be FNMI, and may include FNMI students who choose not to self-‐identify. Source: Ministry of Education, 2014

74.6%

83.3%

31.8%

74.8%

83.9%

37.4%

74.7%

83.4%

40.3%

31.6%

83.3%

26.1%

32.6%

78.3%

27.4% 27.6%

58.3%

25.5%

0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

100%

All Non-‐FNMI FNMI All Non-‐FNMI FNMI All Non-‐FNMI FNMI

Province NLghts

(Students Completing Grade 12 Within 3 Years of 'starting' Grade 10)On-‐time Graduation Rates, Province and Northern Lights

Graduating by ... Graduating by ... Graduating by ...

(2006-‐2007 cohort) (2010-‐2011 cohort) (2011-‐2012 cohort)2008-‐2009 2012-‐2013 2013-‐2014


Five-‐Year Graduation Rates – Again, although we lag the province in this area, we see that our numbers in all categories in 2013-‐2014 move closer to the provincial numbers than they are in the 3 year graduation category. This speaks, in part, to the persistence of our students and staff in seeing kids through school. Some students need more time to complete all the courses necessary to graduate, and so they continue in school longer than three years after beginning Grade 10. The graduation rate increases when these extra years of schooling are considered. By June 2014, 56.5% of all Northern Lights students, 57.1% of non-‐FNMI students and 56.5% of self-‐identified FNMI students who had entered Grade 10 five years previously had graduated. See Figure 6. Figure 6: Grade 12 Graduation – Students Completing Grade 12 Within Five Years: Baseline Year with Two Most Recent Years

Note: Extended-‐time graduation rates are calculated as the percentage of students who complete Grade 12 within 5 years of ‘starting’ Grade 10 (and include those who graduate on-‐time). Results for populations of 10 or fewer have not been reported to avoid identifying individuals or very small groups of students. FNMI students are those who choose to self-‐identify as First Nations (Registered/Treaty/Status Indian, Non-‐Status Indian), Métis, or Inuit/Inuk. Non-‐FNMI students are those who do not identify themselves to be FNMI, and may include FNMI students who choose not to self-‐identify. Source: Ministry of Education, 2014

81.4% 86

.8%

47.1%

80.1%

87.0%

50.0%

81.4%

88.1%

54.2%

50.5%

70.6%

46.6% 46.3%

81.0%

42.9%

56.5% 57.1% 56.5%

0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

100%


Province NLghts

(Students Completing Grade 12 Within 5 Years of 'starting' Grade 10)

Extended-‐time Graduation Rates, Province and Northern Lights

Graduating by ...

(2004-‐2005 cohort)

Graduating by ... Graduating by ...

(2008-‐2009 cohort) (2009-‐2010 cohort)2008-‐2009 2012-‐2013 2013-‐2014


Average Final Marks When registering for secondary level courses, students have many opportunities for choice. In 2013-‐14, the average final marks for all Northern Lights students were below the provincial average. See Figure 7. The school division’s average final mark in Math Workplace and Apprenticeship 10 is very low (42.9). In a small sample of teachers the most common reason to explain this is that the tests are often word problems and language specific. Students are required to sift through information to answer the questions. This theory is supported when viewing the average final mark for students in ELA A10 & B10. The group of students who performed better in ELA A10 & B10 also performed better in the Workplace and Apprenticeship 10 . In addition, lack of attendance is an issue for Northern Lights School Division and poor attendance has an effect on student achievement.

Figure 7: Average Final Marks in Selected Secondary-‐Level Courses

Note: Results for populations of 10 or fewer have not been reported to avoid identifying individuals or very small groups of students (nr). FNMI students are those who choose to self-‐identify as First Nations (Registered/Treaty/Status Indian, Non-‐Status Indian), Métis, or Inuit/Inuk. Non-‐FNMI students are those who do not identify themselves to be FNMI, and may include FNMI students who choose not to self-‐identify. Source: Ministry of Education, 2014

Province Northern Lights SD



English Language Arts A 10 72.0 49.2 74.9 60.9 60.2 48.2English Language Arts B 10 71.7 42.8 74.6 51.0 59.5 41.8Science 10 70.6 42.6 73.9 46.6 57.1 42.2Math: Workplace and Apprenticeship 10 71.1 42.9 74.6 49.1 57.8 42.4Math: Foundations and Pre-‐calculus 10 70.7 42.5 72.9 48.5 58.5 41.8English Language Arts 20 73.0 53.1 74.9 70.4 63.3 51.2Math: Workplace and Apprenticeship 20 66.9 47.6 69.6 nr 59.5 46.7Math: Foundations 20 72.6 56.3 74.2 nr 63.5 55.3

Average Final Marks in Selected Secondary-‐Level Courses 2013-‐14

SubjectAll Students Non-‐FNMI FNMI


Grade 7 to 10 Transitions There are several critical transition points as students move through the Prekindergarten to Grade 12 education system. The transition from middle to secondary grades is particularly important. Figure 8 below shows that while the great majority of Northern Lights students who begin Grade 7 are still in school three years later, the proportion of FNMI students still in school three years later is lower than the proportion of all students. See Figure 8.

Figure 8: Student Transitions Between Grades 7 and 10 I

Grade 7 Cohort Progressing from Grade 7 to 10

On-‐Time

Still In School

2007-‐08 Baseline

2009-‐10

2010-‐11

2007-‐08 Cohort

2009-‐10 Cohort

2010-‐11 Cohort

2010-‐11 Cohort

All students 316 296 293 76.9% 84.5% 87.7% 94.9%

Non-‐FNMI students na 29 23 na 100.0% 87.0% 91.3%

FNMI students 290 267 270 75.9% 82.8% 87.8% 95.2%

Note: Students who have not progressed to Grade 10 “on-‐time” may have remained in a previous grade or were not re-‐enrolled in subsequent years. “Still in School” is the proportion of students either in Grade 10 or continuing a previous grade. Results for populations of 10 or fewer have not been reported to avoid identifying individuals or very small groups of students (nr). Categories where results are not available at this time are recorded as (na). FNMI students are those who choose to self-‐identify as First Nations (Registered/Treaty/Status Indian, Non-‐Status Indian), Métis, or Inuit/Inuk. Non-‐FNMI students are those who do not identify themselves to be FNMI, and may include FNMI students who choose not to self-‐identify. Source: Ministry of Education, 2014 Credit Attainment Saskatchewan secondary students must accumulate at least 24 secondary-‐level credits in order to graduate from high school. This means that to graduate within a three-‐year period after beginning Grade 10, students must accumulate at least eight credits per year. In recent years, the provincial results have been relatively stable at just under 70% of all students attaining 8 or more credits per year.

In 2013-‐2014, 21.1% of students in NLSD earned 8 or more credits, which is lower than the provincial results of 60.2% students earning 8 or more credits.

Credit attainment by Northern Lights students has remained well below the provincial results in recent years, and by almost exactly the same margin. See Figure 8.

Northern Lights School Division #113 Board of Education Annual Report – 2013-‐14 –

Figure 8: Proportion of Secondary Students Attaining 8 or More Credits per Year: Baseline Year with Two Most Recent Years

Note: Proportions are calculated as the percentage of students enrolled at the secondary level on September 30 attaining eight of more credits yearly. Results for populations of 10 or fewer have not been reported to avoid identifying individuals or very small groups of students. FNMI students are those who choose to self-‐identify as First Nations (Registered/Treaty/Status Indian, Non-‐Status Indian), Métis, or Inuit/Inuk. Non-‐FNMI students are those who do not identify themselves to be FNMI, and may include FNMI students who choose not to self-‐identify. Source: Ministry of Education, 2014.

59.9%

70.1%

24.5%

60.4%

70.4%

29.5%

60.2%

70.3%

28.8%

19.5%

48.5%

15.7%

22.6%

38.7%

21.3%

21.1%

41.4%

19.1%

0%

20%

40%

60%

80%

100%


2008-‐09 2012-‐13 2013-‐14

Proportion of Secondary Students Attaining 8 or More Credits Yearly



Facilities and Transportation

Facilities The Facilities Department is responsible for capital construction, operation and maintenance of all board property within the division. This consists of 20 schools, ranging in size from 1,400 to 98,000 square feet, 201 housing units, two office buildings, several bus garages, 22 mini-‐buses, and shops.

The department develops and manages leases, contracts for service, property purchases, property inspections, carries out all maintenance work to board property, develops a five-‐year capital plan, and delivers capital and maintenance work via “in-‐house” delivery systems or through contracts with others for design, material procurement and construction.

In 2013 the Facilities Department was involved in a safety audit of playground equipment. Facilities staff have taken out unsafe playground equipment and have added fall protection (sand) to playground areas. Upgrading of housing, construction of computer room furniture and cupboards, conversion of spaces in various schools to offices to accommodate community schools programming, continued installation of SmartBoards in addition to the normal day to day functions a school division requires.

The following represents a portion of capital work carried out in 2013-‐2014: Cole Bay: Moved in a 2-‐bedroom duplex trailer. Cumberland House: Constructed permanent duplex in conjunction with Skills for Sustainability

program. Purchased 2 houses from Sask Housing. La Ronge: Churchill Community High School: construction/renovation is ongoing. Gordon Denny Community school continued expansion of overflow parking Sandy Bay: 2 portables transported into the community.

Constructed permanent duplex in conjunction with Skills for Sustainability program. Purchased 2-‐bedroom duplex trailer.


Student Transportation All of Northern Lights School Division transportation is contracted out to multiple companies throughout northern Saskatchewan. Currently there are 11 contractors providing service on 33 routes.

Figure 9: Student Transportation

Transportation Statistics Number of students transported daily 1394 In-‐town students transported 1315 Number of transportation routes 37 Number of buses 37 Kilometers travelled daily 2739 Average age of bus 7.38 Capacity utilized on buses 70% Average one way ride time 31 Longest on way ride time 60 Cost per student per year 1606 Cost per Km travelled 4.42 * Statistics are for daily transportation of students to and from school. Extracurricular trips are not included.


Financial Overview In 2013-‐14, as in previous years, Northern Lights School Division’s single largest expense was instruction. Instruction includes salaries and benefits for teachers and other staff who work with students, resource materials and classroom supplies. The second largest expense was physical plant – schools and their upkeep.

The largest single source of revenue was provincial grant, followed by property taxes and tuition revenue.

Revenue and Expenses Figure 11 below summarizes Northern Lights School Division’s main categories of revenues and expenditures in 2012-‐13.

Figure 11: Summary of Revenue and Expenses – 2013-‐14

Property Taxajon 11%

Grants 71%

Other 18%

Revenue 2013-‐14

Property Taxaton

Grants

Other

Instructon 60%

Gov & Adm 5%

Transportaton 5%

Other 15%

Plant 15%

Expense 2013-‐14

Instructon

Gov & Adm

Transportaton

Other

Plant


Budget to Actual Revenue, Expenditures and Variances Figure 12 below summarizes Northern Lights School Division’s main categories of revenues and expenditures in 2013-‐14.

Figure 12: Summary of Revenue and Expenditures with Budget to Actual Comparison for the Fiscal Year September 1, 2013 to August 31, 2014

Budget to Budget to

2014 2014 2013 Actual Actual %

Budget Actual Actual

Variance

Variance Note Over / (Under)

REVENUES

Property Taxation 7,120,325 7,091,944 6,626,544 (28,381) 0%

Grants 53,733,151 48,730,528 55,044,898 (5,002,623) -‐9% 1

Tuition and Related Fees 6,453,378 6,269,325 5,910,380 (184,053) -‐3%

School Generated Funds 850,000 1,016,932 1,116,643 166,932 20% 2

Complementary Services 3,066,439 3,698,340 3,764,779 631,901 21% 3

External Services 1,171,000 1,265,999 1,361,570 94,999 8% 4

Other 50,000 276,518 220,840 226,518 453% 5

Total Revenues 72,444,293 68,349,586 74,045,654 (4,094,707) -‐6%

EXPENSES

Governance 826,725 790,003 894,065 (36,722) -‐4%

Administration 3,121,981 2,984,123 3,185,914 (137,858) -‐4%

Instruction 41,476,209 41,873,217 42,349,310 397,008 1%

Plant 10,747,554 10,310,252 10,138,104 (437,302) -‐4%

Transportation 2,872,432 3,106,499 2,677,310 234,067 8% 6

Tuition and Related Fees 2,942,082 2,908,342 3,240,802 (33,740) -‐1%

School Generated Funds 850,000 1,047,901 911,551 197,901 23% 7

Complementary Services 3,612,952 3,763,094 4,084,308 150,142 4%

External Services 2,094,790 2,281,541 2,318,668 186,751 9% 8

Other Expenses 10,000 426,332 14,693 416,332 4163% 9

Total Expenses 68,554,725 69,491,304 69,814,725 936,579 1% Surplus (Deficit) for the

Year 3,889,568 (1,141,718) 4,230,929

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

Note Explanation 1 A significant amount of capital grants budgeted for 2013-‐14 were already recognized in 2012-‐13 due to the adoption of

PS3410 Government Transfers accounting standard. This resulted in higher than anticipated grant revenue in 2012-‐13 and lower grant revenue in 2013-‐14

2 More activity than anticipated due to international trip and playground fundraising 3 Varian due to a grant not being budget for as it was knot known if it would be received at budget time


4 Higher than anitcipated rental revenue 5 A few staff were seconded during the year resulting in higher revenue than budgeted 6 Major bussing contract was renewed after budget finalization, increase was higher than anticipated at budget time 7 See note 2 8 Variance to budget a result of more work and travel time spent on teacherages during the year 9 Variance due to bad debt expense for tax collections, amount not budget for


Appendix A: Management Report and Audited Financial Statements

Northern Lights School Division #113 Report of Management The school division’s management is responsible for the preparation of the financial statements in accordance with Canadian public sector accounting standards and the format specified in the Financial Reporting Manual issued by the Ministry of Education. The preparation of financial statements necessarily involves the use of estimates based on management’s judgment, particularly when transactions affecting the current accounting period cannot be finalized with certainty until future periods.

The school division’s management maintains a system of accounting and administrative controls to ensure that accurate and reliable financial statements are prepared and to provide reasonable assurance that transactions are authorized, assets are safeguarded, and financial records are properly maintained to provide reliable information for the preparation of financial statements.

The Board of Education is composed of elected officials who are not employees of the school division. The Board is responsible for ensuring that management fulfills its responsibilities for financial reporting and internal control, and for approving the financial statements. The Board is also responsible for the appointment of the school division's external auditors.

The external auditors, MNP LLP, conduct an independent examination in accordance with Canadian auditing standards and express their opinion on the financial statements. The accompanying Auditors’ Report outlines their responsibilities, the scope of their examination and their opinion on the school division’s financial statements. The external auditors have full and free access to, and meet periodically and separately with, both the Board and management to discuss their audit findings. On behalf of the Northern Lights School Division No. 113: ___________________________ Board Chair ___________________________ CEO/Director of Education ___________________________ Chief Financial Officer November 25, 2014

Northern Lights School Division #113 Report of Management The school division’s management is responsible for the preparation of the financial statements in accordance with Canadian public sector accounting standards and the format specified in the Financial Reporting Manual issued by the Ministry of Education. The preparation of financial statements necessarily involves the use of estimates based on management’s judgment, particularly when transactions affecting the current accounting period cannot be finalized with certainty until future periods.

The school division’s management maintains a system of accounting and administrative controls to ensure that accurate and reliable financial statements are prepared and to provide reasonable assurance that transactions are authorized, assets are safeguarded, and financial records are properly maintained to provide reliable information for the preparation of financial statements.

The Board of Education is composed of elected officials who are not employees of the school division. The Board is responsible for ensuring that management fulfills its responsibilities for financial reporting and internal control, and for approving the financial statements. The Board is also responsible for the appointment of the school division's external auditors.

The external auditors, MNP LLP, conduct an independent examination in accordance with Canadian auditing standards and express their opinion on the financial statements. The accompanying Auditors’ Report outlines their responsibilities, the scope of their examination and their opinion on the school division’s financial statements. The external auditors have full and free access to, and meet periodically and separately with, both the Board and management to discuss their audit findings. On behalf of the Northern Lights School Division No. 113: ___________________________ Board Chair ___________________________ CEO/Director of Education ___________________________ Chief Financial Officer November 25, 2014

Independent Auditors’ Report

To the Board of Education of Northern Lights School Division #113:

We have audited the accompanying financial statements of Northern Lights School Division #113, whichcomprise the statement of financial position as at August 31, 2014, and the statements of operations andaccumulated surplus from operations, changes in net financial assets, cash flows and supporting schedules forthe year then ended, and a summary of significant accounting policies and other explanatory information.

Management’s Responsibility for the Financial StatementsManagement is responsible for the preparation and fair presentation of these financial statements in accordancewith Canadian public sector accounting standards, and for such internal control as management determines isnecessary to enable the preparation of financial statements that are free from material misstatement, whetherdue to fraud or error.

Auditors’ ResponsibilityOur responsibility is to express an opinion on these financial statements based on our audit. We conducted ouraudit in accordance with Canadian generally accepted auditing standards. Those standards require that wecomply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whetherthe financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in thefinancial statements. The procedures selected depend on the auditors’ judgment, including the assessment ofthe risks of material misstatement of the financial statements, whether due to fraud or error. In making those riskassessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation ofthe financial statements in order to design audit procedures that are appropriate in the circumstances, but notfor the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit alsoincludes evaluating the appropriateness of accounting policies used and the reasonableness of accountingestimates made by management, as well as evaluating the overall presentation of the financial statements.

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

OpinionIn our opinion, the financial statements present fairly, in all material respects, the financial position of NorthernLights School Division #113 as at August 31, 2014, and the results of its operations, changes in net financialassets, and its cash flows for the year then ended in accordance with Canadian public sector accountingstandards.

November 25, 2014

Prince Albert, Saskatchewan Chartered Accountants

… page 1

2014 2013Financial Assets

Cash and Cash Equivalents 877,163 1,982,774 Accounts Receivable (Note 8) 9,847,617 14,753,405 Inventories for Sale 3,777 10,171 Portfolio Investments (Note 4) 8,746 4,067

Total Financial Assets 10,737,303 16,750,417

LiabilitiesAccounts Payable and Accrued Liabilities (Note 9) 4,460,861 7,008,464 Liability for Employee Future Benefits (Note 6) 1,029,200 927,200 Deferred Revenue (Note 10) 513,407 400,305

Total Liabilities 6,003,468 8,335,969

Net Financial Assets 4,733,835 8,414,448

Non-Financial AssetsTangible Capital Assets (Schedule C) 92,327,016 89,837,657 Inventory of Supplies for Consumption 784,255 732,359 Prepaid Expenses 268,231 270,591

Total Non-Financial Assets 93,379,502 90,840,607

Accumulated Surplus (Note 13) 98,113,337 99,255,055

Contractual Obligations and Commitments (Note 16)

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

Approved by the Board:

Chairperson

Secretary Treasurer

Northern Lights School Division No. 113Statement of Financial Position

as at August 31, 2014

… page 2

2014 2014 2013Budget Actual Actual

REVENUES(Note 14)

Property Taxation 7,120,325 7,091,944 6,626,544 Grants 53,733,151 48,730,528 55,044,898 Tuition and Related Fees 6,453,378 6,269,325 5,910,380 School Generated Funds 850,000 1,016,932 1,116,643 Complementary Services (Note 11) 3,066,439 3,698,340 3,764,779 External Services (Note 12) 1,171,000 1,265,999 1,361,570 Other 50,000 276,518 220,840

Total Revenues (Schedule A) 72,444,293 68,349,586 74,045,654

EXPENSESGovernance 826,725 790,003 894,065 Administration 3,121,981 2,984,123 3,185,914 Instruction 41,476,209 41,873,217 42,349,310 Plant 10,747,554 10,310,252 10,138,104 Transportation 2,872,432 3,106,499 2,677,310 Tuition and Related Fees 2,942,082 2,908,342 3,240,802 School Generated Funds 850,000 1,047,901 911,551 Complementary Services (Note 11) 3,612,952 3,763,094 4,084,308 External Services (Note 12) 2,094,790 2,281,541 2,318,668 Other Expenses 10,000 426,332 14,693

Total Expenses (Schedule B) 68,554,725 69,491,304 69,814,725

Operating Surplus (Deficit) for the Year 3,889,568 (1,141,718) 4,230,929

Accumulated Surplus from Operations, Beginning of Year 99,255,055 99,255,055 95,024,126

Accumulated Surplus from Operations, End of Year 103,144,623 98,113,337 99,255,055


Northern Lights School Division No. 113Statement of Operations and Accumulated Surplus from Operations

for the year ended August 31, 2014

… page 3


(Note 14)

Net Financial Assets, Beginning of Year 8,414,448 8,414,448 11,475,603

Changes During the Year:Operating Surplus (Deficit) for the Year 3,889,568 (1,141,718) 4,230,929 Acquisition of Tangible Capital Assets (Schedule C) (11,589,715) (6,612,782) (11,271,522) Proceeds on Disposal of Tangible Capital Assets (Schedule C) - 91,201 3,532 Net (Gain) on Disposal of Capital Assets (Schedule C) - (91,201) (2,124) Write-Down of Tangible Capital Assets (Schedule C) - 17,642 - Amortization of Tangible Capital Assets (Schedule C) 3,866,789 4,105,781 3,967,466 Net Acquisition of Inventory of Supplies - (51,896) (1,194) Net Change in Other Non-Financial Assets - 2,360 11,758

Change in Net Financial Assets (3,833,358) (3,680,613) (3,061,155)

Net Financial Assets, End of Year 4,581,090 4,733,835 8,414,448


Northern Lights School Division No. 113Statement of Changes in Net Financial Assets


… page 4

2014 2013OPERATING ACTIVITIES

Operating (Deficit) Surpluse for the Year (1,141,718) 4,230,929 Add Non-Cash Items Included in Surplus / Deficit (Schedule D) 4,032,222 3,965,342 Net Change in Non-Cash Operating Activities (Schedule E) 2,530,145 (604,828)

Cash Provided by Operating Activities 5,420,649 7,591,443

CAPITAL ACTIVITIESCash (Used) to Acquire Tangible Capital Assets (6,612,782) (11,271,522) Proceeds on Disposal of Tangible Capital Assets 91,201 3,532

Cash (Used) by Capital Activities (6,521,581) (11,267,990)

INVESTING ACTIVITIESCash (Used) to Acquire Portfolio Investments (4,679) - Proceeds on Disposal of Portfolio Investments - 4,997,183

Cash (Used) Provided by Investing Activities (4,679) 4,997,183

(DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS (1,105,611) 1,320,636

CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 1,982,774 662,138

CASH AND CASH EQUIVALENTS, END OF YEAR 877,163 1,982,774


Northern Lights School Division No. 113Statement of Cash Flows


A-1


Property Taxation RevenueTax Levy Revenue:

Property Tax Levy Revenue 6,782,557 6,651,697 6,284,150 Total Property Tax Revenue 6,782,557 6,651,697 6,284,150

Grants in Lieu of Taxes: Federal Government 36,637 61,050 46,255 Provincial Government 185,596 162,465 198,044 Other - - 5,362

Total Grants in Lieu of Taxes 222,233 223,515 249,661 Other Tax Revenues:

Treaty Land Entitlement - Urban 13,313 - - House Trailer Fees 8,026 5,703 -

Total Other Tax Revenues 21,339 5,703 - Additions to Levy:

Penalties 301,997 318,175 333,940 Other 27,969 2,315 (329)

Total Additions to Levy 329,966 320,490 333,611 Deletions from Levy:

Cancellations (210,841) (74,684) (212,282) Other Deletions (24,929) (34,777) (28,596)

Total Deletions from Levy (235,770) (109,461) (240,878)

Total Property Taxation Revenue 7,120,325 7,091,944 6,626,544

Grants: Operating Grants

Ministry of Education Grants: Operating Grant 44,696,185 45,904,222 43,625,131

Other Ministry Grants - 598,898 1,284,041 Total Ministry Grants 44,696,185 46,503,120 44,909,172

Other Provincial Grants 400,000 93,000 83,150 Federal Grants - 13,000 141,766 Grants from Others 215,500 202,842 - Total Operating Grants 45,311,685 46,811,962 45,134,088

Capital GrantsMinistry of Education Capital Grants 8,421,466 1,918,566 9,832,453

Other Capital Grants - - 78,357 Total Capital Grants 8,421,466 1,918,566 9,910,810

Total Grants 53,733,151 48,730,528 55,044,898

Northern Lights School Division No. 113Schedule A: Supplementary Details of Revenue


A-2


Tuition and Related Fees RevenueOperating Fees:

Tuition Fees: School Boards - 11,075 19,000 Federal Government and First Nations 6,453,378 6,203,722 5,829,794

Total Tuition Fees 6,453,378 6,214,797 5,848,794

Total Operating Tuition and Related Fees 6,453,378 6,214,797 5,848,794 Capital Fees:

Federal/First Nations Capital Fees - 54,528 61,586 Total Capital Tuition and Fees - 54,528 61,586

Total Tuition and Related Fees Revenue 6,453,378 6,269,325 5,910,380

School Generated Funds Revenue Non-Curricular Fees:

Commercial Sales - Non-GST 85,000 84,593 127,816 Fundraising 627,800 805,963 745,253 Grants and Partnerships 132,000 120,032 241,884 Students Fees - 4,195 - Other 5,200 2,149 1,690 Total Non-Curricular Fees 850,000 1,016,932 1,116,643

Total School Generated Funds Revenue 850,000 1,016,932 1,116,643

Complementary ServicesOperating Grants:

Ministry of Education Grants:Operating Grant 2,401,269 2,510,070 2,441,065 Other Ministry Grants 215,170 648,225 751,884

Other Provincial Grants - - 3,837 Other Grants - 520,820 82,827 Total Operating Grants 2,616,439 3,679,115 3,279,613

Fees and Other RevenueOther Revenue 450,000 19,225 485,166 Total Fees and Other Revenue 450,000 19,225 485,166

Total Complementary Services Revenue 3,066,439 3,698,340 3,764,779

Schedule A: Supplementary Details of Revenuefor the year ended August 31, 2014

Northern Lights School Division No. 113

A-3


External Services

Operating Grants:Other Grants - 4,311 10,065 Total Operating Grants - 4,311 10,065

Fees and Other RevenueOther Revenue 1,171,000 1,261,688 1,351,505 Total Fees and Other Revenue 1,171,000 1,261,688 1,351,505

Total External Services Revenue 1,171,000 1,265,999 1,361,570

Other Revenue

Miscellaneous Revenue 30,000 140,146 130,822 Sales & Rentals - 14,900 10,895 Investments 20,000 30,271 76,998

Gain on Disposal of Capital Assets - 91,201 2,125

Total Other Revenue 50,000 276,518 220,840

TOTAL REVENUE FOR THE YEAR 72,444,293 68,349,586 74,045,654


Northern Lights School Division No. 113Schedule A: Supplementary Details of Revenue

B-1


Governance Expense

Board Members Expense 431,385 450,776 465,136 Professional Development- Board Members 135,840 99,248 124,141 Advisory Committees 47,000 37,067 50,574 Professional Development - Advisory Committees 65,000 48,277 59,409 Elections 2,500 - 62,409 Other Governance Expenses 145,000 154,635 132,396

Total Governance Expense 826,725 790,003 894,065

Administration Expense

Salaries 2,225,957 2,017,617 2,124,875 Benefits 297,245 243,021 256,696 Supplies & Services 107,780 179,405 241,732 Non-Capital Furniture & Equipment 20,000 10,967 16,137 Building Operating Expenses 121,000 128,331 135,967 Communications 54,000 45,609 56,039 Travel 157,000 160,878 177,308 Professional Development 41,000 49,960 53,559 Amortization of Tangible Capital Assets 97,999 148,335 123,601

Total Administration Expense 3,121,981 2,984,123 3,185,914

Instruction ExpenseInstructional (Teacher Contract) Salaries 26,099,846 27,039,216 27,064,131 Instructional (Teacher Contract) Benefits 1,365,284 1,389,107 1,356,330 Program Support (Non-Teacher Contract) Salaries 7,025,666 6,891,121 6,419,994 Program Support (Non-Teacher Contract) Benefits 1,507,788 1,407,412 1,331,485 Instructional Aids 674,003 926,273 905,042 Supplies & Services 999,761 964,656 1,951,587 Non-Capital Furniture & Equipment 175,002 188,892 194,213 Communications 172,998 177,077 180,538 Travel 638,586 546,072 671,503 Professional Development 924,744 595,501 896,044 Student Related Expense 1,162,531 761,930 491,783 Amortization of Tangible Capital Assets 730,000 985,960 886,660

Total Instruction Expense 41,476,209 41,873,217 42,349,310

Northern Lights School Division No. 113Schedule B: Supplementary Details of Expenses


B-2


Plant Operation & Maintenance Expense

Salaries 3,496,322 3,054,685 3,334,718 Benefits 681,231 582,639 615,112 Supplies & Services 43,500 78,897 37,411 Non-Capital Furniture & Equipment 11,500 9,806 14,387 Building Operating Expenses 3,553,001 3,893,530 3,427,052 Communications 27,000 28,727 26,952 Travel 285,000 220,314 257,188 Professional Development 50,000 23,562 14,935 Amortization of Tangible Capital Assets 2,600,000 2,418,092 2,410,349

Total Plant Operation & Maintenance Expense 10,747,554 10,310,252 10,138,104

Student Transportation Expense

Salaries 64,539 56,125 7,076 Benefits 450 6,618 335 Supplies & Services 134,000 155,390 108,455 Non-Capital Furniture & Equipment 40,000 92,261 48,272 Building Operating Expenses - 6,946 507 Communications - 199 - Travel 10,000 8,390 5,060 Professional Development - 1,930 - Contracted Transportation 2,473,443 2,608,097 2,337,062 Amortization of Tangible Capital Assets 150,000 170,543 170,543

Total Student Transportation Expense 2,872,432 3,106,499 2,677,310

Tuition and Related Fees Expense

Tuition Fees 2,942,082 2,906,232 3,209,136 Transportation Fees - - 29,748 Other Fees - 2,110 1,918

Total Tuition and Related Fees Expense 2,942,082 2,908,342 3,240,802

School Generated Funds Expense

Supplies & Services 10,000 - - Cost of Sales 90,000 88,297 100,919 School Fund Expenses 750,000 959,604 810,632

Total School Generated Funds Expense 850,000 1,047,901 911,551

Northern Lights School Division No. 113Schedule B: Supplementary Details of Expenses


B-3


Complementary Services Expense

Instructional (Teacher Contract) Salaries & Benefits 725,840 959,347 832,323 Program Support (Non-Teacher Contract) Salaries & Benefits 1,723,083 1,635,106 1,860,077 Plant Operation & Maintenance Salaries & Benefits - 2,167 - Instructional Aids 385,029 547,842 653,366 Supplies & Services 1,000 150,629 132,233 Non-Capital Furniture & Equipment - 2,126 6,130 Communications 500 1,226 - Travel 90,000 54,802 62,858 Professional Development (Non-Salary Costs) 42,500 70,044 68,648 Student Related Expenses 615,000 332,432 450,281 Contracted Transportation & Allowances 30,000 7,373 18,392

Total Complementary Services Expense 3,612,952 3,763,094 4,084,308

External Service ExpenseAdministration Salaries & Benefits 163,390 160,286 168,816 Instructional (Teacher Contract) Salaries & Benefits 521,000 565,528 661,590 Program Support (Non-Teacher Contract) Salaries & Benefits - 16,153 15,679 Plant Operation & Maintenance Salaries & Benefits 461,000 537,615 546,889 Supplies & Services 9,000 6,657 5,879 Building Operating Expenses 533,000 514,823 447,566 Travel 55,000 81,942 87,691 Professional Development (Non-Salary Costs) 2,400 3,099 3,834 Student Related Expenses - - 4,410 Contracted Transportation & Allowances - 12,589 - Amortization of Tangible Capital Assets 350,000 382,849 376,314

Total External Services Expense 2,094,790 2,281,541 2,318,668

Schedule B: Supplementary Details of ExpensesNorthern Lights School Division No. 113


B-4


Other Expense

Interest and Bank Charges:Current Interest and Bank Charges 10,000 21,217 14,693 Total Interest and Bank Charges 10,000 21,217 14,693

Provision for Uncollectable Taxes - 405,115 -

Total Other Expense 10,000 426,332 14,693

TOTAL EXPENSES FOR THE YEAR 68,554,725 69,491,304 69,814,725

Schedule B: Supplementary Details of Expensesfor the year ended August 31, 2014


Northern Lights School Division No. 113Schedule C - Supplementary Details of Tangible Capital Assetsfor the year ended August 31, 2014

Furniture ComputerLand Buildings School Other and Hardware and Computer Assets

Land Improvements Buildings Short term Buses Vehicles Equipment Audio Equipment SoftwareUnder

Construction 2014 2013

Tangible Capital Assets - at Cost:

Opening Balance as of September 1 585,476 1,249,127 101,808,777 11,751,632 65,114 1,780,774 8,240,264 4,781,355 610,163 13,074,301 143,946,983 132,678,979

Additions/Purchases - 31,031 - 141,958 - - 1,030,411 618,366 27,274 4,763,742 6,612,782 11,271,522 Disposals - - - (7,992) - - - - - - (7,992) (3,518) Write-Downs - - - - - - - - - (17,642) (17,642) -

Closing Balance as of August 31 585,476 1,280,158 101,808,777 11,885,598 65,114 1,780,774 9,270,675 5,399,721 637,437 17,820,401 150,534,131 143,946,983

Tangible Capital Assets - Amortization:

Opening Balance as of September 1 - 705,952 37,425,768 7,349,664 5,426 465,111 4,742,442 3,056,861 358,102 - 54,109,326 50,143,970

Amortization of the Period - 36,041 2,028,838 376,139 5,426 178,077 617,551 741,676 122,033 - 4,105,781 3,967,466 Disposals - - - (7,992) - - - - - - (7,992) (2,110)

Closing Balance as of August 31 N/A 741,993 39,454,606 7,717,811 10,852 643,188 5,359,993 3,798,537 480,135 N/A 58,207,115 54,109,326

Net Book Value:Opening Balance as of September 1 585,476 543,175 64,383,009 4,401,968 59,688 1,315,663 3,497,822 1,724,494 252,061 13,074,301 89,837,657 82,535,009 Closing Balance as of August 31 585,476 538,165 62,354,171 4,167,787 54,262 1,137,586 3,910,682 1,601,184 157,302 17,820,401 92,327,016 89,837,657 Change in Net Book Value - (5,010) (2,028,838) (234,181) (5,426) (178,077) 412,860 (123,310) (94,759) 4,746,100 2,489,359 7,302,648

Disposals:Historical Cost - - - 7,992 - - - - - - 7,992 3,518 Accumulated Amortization - - - 7,992 - - - - - - 7,992 2,110 Net Cost - - - - - - - - - - - 1,408 Price of Sale - - - 91,201 - - - - - - 91,201 3,532 Gain on Disposal - - - 91,201 - - - - - - 91,201 2,124

Sch C

2014 2013

Non-Cash Items Included in Surplus / Deficit:Amortization of Tangible Capital Assets (Schedule C) 4,105,781 3,967,466 Net (Gain) on Disposal of Tangible Capital Assets (91,201) (2,124) Write-Down of Tangible Capital Assets (Schedule C) 17,642 -

Total Non-Cash Items Included in Surplus / Deficit 4,032,222 3,965,342

2014 2013

Net Change in Non-Cash Operating Activities:Decrease (Increase) in Accounts Receivable 4,905,788 (2,228,371) Decrease (Increase) in Inventories for Sale 6,394 (1,894) (Decrease) Increase In Accounts Payable and Accrued Liabilities (2,547,603) 1,940,089 Increase in Liability for Employee Future Benefits 102,000 18,400 Increase (Decrease) in Deferred Revenue 113,102 (343,616) (Increase) in Inventory of Supplies for Consumption (51,896) (1,194) Decrease in Prepaid Expenses 2,360 11,758

Total Net Change in Non-Cash Operating Activities 2,530,145 (604,828)

Schedule E: Net Change in Non-Cash Operating Activitiesfor the year ended August 31, 2014

Northern Lights School Division No. 113Schedule D: Non-Cash Items Included in Surplus / Deficit



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NORTHERN LIGHTS SCHOOL DIVISION NO. 113 NOTES TO THE FINANCIAL STATEMENTS

As at August 31, 2014

1. AUTHORITY AND PURPOSE

The School Division operates under the authority of The Education Act, 1995 of Saskatchewan as a corporation under the name of “The Board of Education of the Northern Lights School Division No.113” and operates as “the Northern Lights School Division No. 113”. The School Division provides education services to residents within its geographic region and is governed by an elected board of trustees. The School Division is funded mainly by grants from the Government of Saskatchewan and a levy on the property assessment included in the School Division’s boundaries at mill rates determined by the provincial government. The School Division is exempt from income tax and is a registered charity under The Income Tax Act.

2. SIGNIFICANT ACCOUNTING POLICIES These financial statements have been prepared in accordance with Canadian public sector accounting standards for other government organizations as established by the Public Sector Accounting Board (PSAB) and as published by the Chartered Professional Accountants of Canada (CPA Canada). Significant aspects of the accounting policies adopted by the school division are as follows: a) Reporting Entity

The financial statements include all of the assets, liabilities, revenues and expenses of the School Division reporting entity.

b) Basis of Accounting

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

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2. SIGNIFICANT ACCOUNTING POLICIES (Continued)

c) Measurement Uncertainty and the Use of Estimates Canadian public sector accounting standards requires management to make estimates and assumptions that affect the reported amount of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the year.

Measurement uncertainty that may be material to these financial statements exists for: • the liability for employee future benefits of $ 1,029,200 (2013 - $ 927,200)

because actual experience may differ significantly from actuarial estimations. • property taxation revenue of $ 7,091,944 (2013 - $ 6,626,544) because final tax

assessments may differ from initial estimates. • Uncollectible taxes of $8,231,241 (2013 - $ 7,826,126) because actual collectability

may differ from initial estimates. • useful lives of capital assets and related amortization of $4,105,781

(2013 - $3,967,466) for buildings, vehicles and equipment because these assets may become obsolete prior to the end of their estimated useful lives.

• prior years tangible capital asset historical costs and related amortization for buildings, vehicles and equipment because these assets may become obsolete prior to the end of their estimated useful lives.

• The accrual for retroactive teachers’ salaries related to the 2014 year of $410,138 (2013 - $Nil) because the actual amount in the final negotiated contract may differ from initial estimates.

These estimates and assumptions are reviewed periodically and, as adjustments become necessary they are reported in earnings in the periods in which they become known. While best estimates are used for reporting items subject to measurement uncertainty, it is reasonably possible that changes in future conditions, occurring within one fiscal year, could require a material change in the amounts recognized or disclosed.

d) Financial Instruments

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

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All financial assets and financial liabilities are measured at cost or amortized cost. Transaction costs are a component of cost for financial instruments measured using cost or amortized cost. For financial instruments measured using amortized cost, the effective interest rate method is used to determine interest revenue or expense. Impairment losses such as write-downs or write-offs are reported in the statement of operations and accumulated surplus from operations. Gains and losses on financial instruments measured at cost or amortized cost are recognized in the statement of operations and accumulated surplus from operations in the period the gain or loss occurs.

e) Financial Assets

Financial assets are assets that could be used to discharge existing liabilities or finance future operations and are not for consumption in the normal course of operations. Valuation allowances are used where considered necessary to reduce the amounts reported for financial assets to their net realizable value. Cash and Cash Equivalents consist of cash and bank deposits held for the purpose of meeting short-term operating cash commitments rather than for investing purposes.

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

Inventories for Sale consist of clothing items which are held for sale in the ordinary course of operations and are valued at the lower of cost and net realizable value. Cost is determined by the average cost method. Net realizable value is the estimated selling price in the ordinary course of business.

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Portfolio Investments consist of the Innovation Credit Union and equity at the North of 53 Co-op. The school division values its portfolio investments in accordance with its policy for financial instruments, as described in Note 2 (d).

f) Non Financial Assets

Non-financial assets are assets held for consumption in the provision of services. These assets do not normally provide resources to discharge the liabilities of the School Division unless they are sold. Tangible Capital Assets have useful lives extending beyond the accounting period, are used by the School Division to provide services to the public and are not intended for sale in the ordinary course of operations. Tangible capital assets include land and land improvements, buildings, short term buildings, school buses, other vehicles, furniture and equipment, computer hardware and software, audio visual equipment and assets under construction. Tangible capital assets are recorded at cost (or estimated cost when the actual cost is unknown) and include all costs directly attributable to the acquisition, design, construction, development, installation and betterment of the tangible capital asset. The School Division does not capitalize interest incurred while a tangible capital asset is under construction.

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

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

20 years

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

Assets under construction are not amortized until completed and placed into service for use. Assets that have a historical or cultural significance, such as works of art, monuments and other cultural artifacts, are not recognized as tangible capital assets because a reasonable estimate of future benefits associated with these properties cannot be made.

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Inventory of Supplies for Consumption consists of supplies held for consumption by the School Division in the course of normal operations and are recorded at the lower of cost and replacement cost. Prepaid Expenses are prepaid amounts for goods or services including insurance, property taxes (Division owned housing), Workers’ Compensation premiums, room and board expenditures, and SSBA fees which will provide economic benefits in one or more future periods.

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

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

Liability for Employee Future Benefits represent post-employment and compensated absence benefits that accrue to the School Division's employees. The cost of these benefits is recorded as the benefits are earned by employees. The liability relating to these benefits is actuarially determined using the projected benefit method pro-rated on service. Actuarial valuations are performed periodically using assumptions including discount rate, inflation, salary escalation, termination and retirement rates and mortality. An actuary extrapolates these valuations when a valuation is not done in the current fiscal year. Actuarial gains and losses are amortized on a straight line basis over the expected average remaining service life of the related employee groups. Deferred Revenue from Non-government Sources represents fees or payments for services received in advance of the fee being earned or the services being performed, and other contributions for which the contributor has placed restrictions on the use of the resources. Revenue from tuition and related fees is recognized as the course is delivered, revenue from contractual services is recognized as the services are delivered, and revenue from other contributions is recognized in the fiscal year in which the resources are used for the purpose specified by the contributor.

h) Employee Pension Plans Employees of the School Division participate in the following pension plans:

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Multi-Employer Defined Benefit Plans The School Division’s employees participate in one of the following multi-employer defined benefit plans:

i) Teachers participate in the Saskatchewan Teachers’ Retirement Plan (STRP) or

Saskatchewan Teachers’ Superannuation Plan (STSP). The School Division’s obligation for these plans is limited to collecting and remitting contributions of the employees at rates determined by the plans.

ii) Other employees participate in the Municipal Employees’ Pension Plan (MEPP). In accordance with PSAB, the plan is accounted for as a defined contribution plan whereby the School Division’s contributions are expensed when due.

i) Revenue Recognition

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

The school division’s sources of revenues include the following: i) Government Transfers (Grants):

Grants from governments are considered to be government transfers. In accordance with PS3410 standard, government transfers are recognized as revenues when the transfer is authorized, all eligibility criteria have been met, the amount can be estimated and collection is reasonably assured except when, and to the extent, stipulations by the transferor give rise to an obligation that meets the definition of a liability. For transfers with stipulations, revenue is recognized in the statement of operations and accumulated surplus from operations as the stipulation liabilities are settled.

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

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difference between final amounts and the school division’s estimates is recorded as an adjustment to revenue in the next fiscal year.

iii) Fees and Services

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

iv) Interest Income

Interest is recognized on an accrual basis when it is earned.

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

j) Statement of Remeasurment Gains and Losses The school division has not presented a statement of remeasurement gains and losses because it does not have financial instruments that give rise to remeasurement gains and losses.

k) Future Changes in Accounting Policies

A number of new standards and amendments to standards issued by the Public Sector Accounting Board of the Chartered Professional Accountants of Canada are not yet effective and have not been applied in preparing these financial statements. The following standard will become effective September 1, 2014:

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PS 3260 Liability for Contaminated Sites, a new standard providing guidance on the recognition, measurement and disclosure of liabilities for the remediation of contaminated sites. The School Division has identified a handful of contaminated sites and work is underway to estimate the amount of the School Division’s liability. The School Division plans to record the contaminated sites liability retroactively without restatement in 2015.

3. SHORT TERM BORROWINGS

Bank indebtedness consists of a demand operating line of credit with a maximum borrowing limit of $5,000,000 that bears interest at bank prime minus 0.75%. This line of credit is authorized by a borrowing resolution by the board of education and the approval of the Minister of Education. This line of credit was approved by the Minister of Education on February 16, 2011. The balance drawn on the line of credit at August 31, 2014 was $NIL (2013 - $NIL).

4. PORTFOLIO INVESTMENTS

Portfolio investments are comprised of the following:

Portfolio investments in the cost and amortized cost category: Cost CostCo-op equity account 7,746$ 3,067$ Credit Union equity account 1,000 1,000 Total portfolio investments reported at cost and amortized cost 8,746 4,067

Total portfolio investments 8,746$ 4,067$

2014 2013

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5. EXPENSES BY FUNCTION AND ECONOMIC CLASSIFICATION

FunctionSalaries & Benefits

Goods & Services

Amortization of TCA

2014 Budget

2014 Actual

2013 Actual

Governance $ 307,381 $ 482,622 $ - $ 826,725 $ 790,003 $ 894,065 Administration 2,260,635 575,153 148,335 3,121,981 2,984,123 3,185,914 Instruction 36,726,856 4,160,401 985,960 41,476,209 41,873,217 42,349,310 Plant 3,637,323 4,254,837 2,418,094 10,747,554 10,310,254 10,138,104 Transportation 62,744 2,873,212 170,543 2,872,432 3,106,499 2,677,310 Tuition and Related Fees - 2,908,342 - 2,942,082 2,908,342 3,240,802 School Generated Funds - 1,047,901 - 850,000 1,047,901 911,551 Complementary Services 2,596,621 1,166,473 - 3,612,952 3,763,094 4,084,308 External Services 1,279,582 619,110 382,849 2,094,790 2,281,541 2,318,668 Other - 426,332 - 10,000 426,332 14,693 TOTAL $ 46,871,142 $ 18,514,383 $ 4,105,781 $ 68,554,725 $ 69,491,306 $ 69,814,725

6. EMPLOYEE FUTURE BENEFITS

The School Division provides certain post-employment, compensated absence and termination benefits to its employees. These benefits include accumulating non-vested sick leave and retirement allowance/gratuity. These benefits generally accumulate with employee service and benefit amounts are determined with reference to employees’ final earnings at the time they are paid out. Significant assumptions include discount rate, inflation and salary scale. The liability associated with these benefits is calculated as the present value of expected future payments pro-rated for service and is recorded as Liability for Employee Future Benefits in the statement of financial position.

Morneau Shepell, a firm of consulting actuaries, performed an actuarial valuation as at August 31, 2012 and extrapolated it to August 31, 2014.

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6. EMPLOYEE FUTURE BENEFITS (Continued)

Details of the employee future benefits are as follows:

2014 2013 Actuarial extrapolation date Sunday, August 31, 2014 Saturday, August 31, 2013 Long-term assumptions used: Discount rate (percentage) 2.8% per annum 3.5% per annum Inflation and productivity 3.25% per annum 3.25% per annum Expected average remaining service life (years) 14 14 Liability for Employee Future Benefits 2014 2013

Accrued Benefit Obligation - beginning of year 952,600$ 1,033,200$ Current service cost 98,400 108,000 Interest cost 36,200 29,100 Benefit payments (35,900) (128,400) Actuarial gains / losses 83,800 (89,300) Accrued Benefit Obligation - end of year 1,135,100 952,600 Unamortized Net Actuarial Losses (105,900) (25,400)

Liability for Employee Future Benefits 1,029,200$ 927,200$

Employee Future Benefits Expense 2014 2013

Current period benefit cost 98,400$ 108,000$ Amortization of net actuarial loss 3,300 9,700 Benefit cost 101,700 117,700 Interest cost on unfunded employee future benefits obligation 36,200 29,100 Total Employee Future Benefits Expense 137,900$ 146,800$

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7. PENSION PLANS

Multi-Employer Defined Benefit Plans Information on the multi-employer pension plans to which the School Division contributes is as follows: i) Saskatchewan Teachers’ Retirement Plan (STRP) or Saskatchewan Teachers’

Superannuation Plan (STSP): The STRP and STSP provide retirement benefits based on length of service and pensionable earnings. The STRP and STSP are funded by contributions by the participating employee members and the Government of Saskatchewan. The School Division’s obligation to the STRP and STSP is limited to collecting and remitting contributions of the employees at rates determined by the plans. Accordingly, these financial statements do not include any expense for employer contributions to these plans. Net pension assets or liabilities for these plans are not reflected in these financial statements as ultimate responsibility for retirement benefits rests with the Saskatchewan Teachers’ Federation for the STRP and with the Government of Saskatchewan for the STSP. Details of the contributions to these plans for the School Division’s employees are as follows:

2014 2013 STRP STSP TOTAL TOTAL Number of active School Division members 326 6 332 349 Member contribution rate (percentage of salary)

9.1% 6.05% 6.05 – 9.1% 6.05-7.8%

Member contributions for the year $2,967,428 $43,581 $3,011,009 $2,358,821

ii) Municipal Employees’ Pension Plan (MEPP) The MEPP provides retirement benefits based on length of service and pensionable earnings. The MEPP is funded by employer and employee contributions at rates set by the Municipal Employees’ Pension Commission. Every three years, an actuarial valuation is performed to assess the financial position of the plan and the adequacy of plan funding. Any actuarially determined deficiency is the responsibility of the participating employers and employees which could affect future contribution rates and / or benefits.

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7. PENSION PLANS (continued)

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

2014 2013 Number of active School Division members 318 340 Member contribution rate (percentage of salary) 8.15% 8.15% School Division contribution rate (percentage of salary) 8.15% 8.15% Member contributions for the year $1,071,196 $1,021,894 School Division contributions for the year $1,071,196 $1,021,894 Total Contributions for the Year $2,142,392 $2,043,788 Actuarial valuation date December 31,

2013 December 31, 2012 (restated)

Plan Assets (in thousands) $1,685,167 $ 1,560,967 Plan Liabilities (in thousands) $1,498,853 $ 1,420,319 Plan Surplus (in thousands) $186,314 $ 140,648

8. ACCOUNTS RECEIVABLE

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

2014 2013 Total Valuation Net of Total Valuation Net of Receivable Allowance Allowance Receivable Allowance Allowance Taxes Receivable $12,505,547 $8,231,241 $4,274,306 $11,979,202 $7,826,127 $4,153,075 Provincial Grants Receivable 1,522,036 - 1,522,036 7,241,218 - 7,241,218 Other Receivables 4,051,275 - 4,051,275 3,359,112 - 3,359,112

Total Accounts Receivable $18,078,858 $8,231,241 $9,847,617 $22,579,532 $7,826,127 $14,753,405

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9. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

Details of account payable and accrued liabilities are as follows:

2014 2013

Accrued Salaries and Benefits 475,329$ 54,367$ Supplier Payments 2,784,950 6,181,211 Other (Tuition to First Nations) 1,200,582 772,886

Total Accounts Payable and Accrued Liabilities 4,460,861$ 7,008,464$ 10. DEFERRED REVENUE

Details of deferred revenues are as follows:

Balance Additions Revenue Balanceas at during the recognized as at

Aug. 31, 2013 Year in the Year Aug. 31, 2014 Capital projects: Federal capital tuition 286,805$ 113,602$ -$ 400,407$ Total capital projects deferred revenue 286,805 113,602 - 400,407 Other deferred revenue: - Third Party Grants 13,500 - 500 13,000 Churchill High School Cameco Grant 100,000 - - 100,000 Total other deferred revenue 113,500 - 500 113,000

Total Deferred Revenue 400,305$ 113,602$ 500$ 513,407$

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11. COMPLEMENTARY SERVICES

Complementary services represent those services and programs where the primary purpose is other than K-12 learning/learning support, but which have the specific objective of enhancing the school division’s ability to successfully deliver its K-12 curriculum/learning programs. Following is a summary of the revenue and expenses of the Complementary Services programs operated by the school division in 2014 and 2013:

Summary of Complementary Services Revenues and Expenses, by Program Pre-K Programs

Community Schools Program

Northern Recreation Program Other Programs 2014 2013

Revenue:

Operating Grants $ 889,032 $ 1,621,038 $ 471,220 $ 697,825 $ 3,679,115 $ 3,279,613 Fees and Other Revenue - - - 19,225 19,225 485,166 Total Revenue 889,032 1,621,038 471,220 717,050 3,698,340 3,764,779 Expenses:Salaries & Benefits 959,348 1,012,943 499,932 124,397 2,596,620 2,692,400 Instructional Aids 756 229,199 39,365 278,522 547,842 653,366 Supplies and Services - 14,129 - 136,500 150,629 132,233 Non-Capital Equipment - 2,126 - - 2,126 6,130 Communications - 1,226 - - 1,226 - Travel 2,893 14,455 - 37,454 54,802 62,858 Professional Development (Non-Salary Costs) 22,676 12,859 16,927 17,582 70,044 68,648 Student Related Expenses - 177,715 5,082 149,635 332,432 450,281 Contracted Transportation & Allowances - 7,373 - - 7,373 18,392 Total Expenses 985,673 1,472,025 561,306 744,090 3,763,094 4,084,308

Excess (Deficiency) of Revenue over Expenses $ (96,641) $ 149,013 $ (90,086) $ (27,040) $ (64,754) $ (319,529)

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11. COMPLEMENTARY SERVICES (continued)

The purpose and nature of each Complementary Services program is as follows: Pre-K Program The Pre-Kindergarten program is a developmentally appropriate early childhood education program for three and four-year-old children. All schools in the Northern Lights School Division have Pre-K programs. Nine of these sites are Ministry designated and funded while the rest are supported by the school division. Seven of the designated programs are partnership agreements with the federally funded Aboriginal Head start. Community Schools Program Community Schools Program is designed to engage the community in the education process for their students. The four pillars of the community schools program, Learning Support, Community Involvement, Community Partnerships and Integrated Services. Northern Recreation Program The purpose of the Northern Recreation Program is to enhance the quality of life for northerners through the provision of community based sport, culture and recreation programs after school, in the evenings, on weekends and at community and school special events.

12. EXTERNAL SERVICES

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

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12. EXTERNAL SERVICES (continued)

Following is a summary of the revenue and expenses of the External Services programs operated by the school division in 2014 and 2013: Summary of External Services Revenues and Expenses, by Program Residences Other Programs 2014 2013

Revenue:

Operating Grants $ - $ 4,311 $ 4,311 $ 10,065 Fees and Other Revenue - 674,319 674,319 772,726 Sales and Rentals 587,369 - 587,369 578,779 Total Revenue 587,369 678,630 1,265,999 1,361,570 Expenses:Salaries & Benefits 537,615 741,967 1,279,582 1,392,974 Instructional Aids - - - - Supplies and Services 6,657 - 6,657 5,879 Building Operating Expenses 514,823 - 514,823 447,566 Travel 81,942 - 81,942 87,691 Professional Development 3,099 - 3,099 3,834 Student Related Expenses - - - 4,410 Amortization of Tangible Capital Assets 382,849 - 382,849 376,314 Contracted Transportation & Allowances - 12,589 12,589 - Total Expenses 1,526,985 754,556 2,281,541 2,318,668

(Deficiency) of Revenue over Expenses $ (939,616) $ (75,926) $ (1,015,542) $ (957,098)

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

Residences

Northern Lights School Division provides teachers with lodging in communities where no housing market exists. The rental rates charged to teachers are determined by the local collective bargaining agreement.

Other Programs

The majority of revenue and expenditures reflected in this category are directly related to salary and benefit costs administered by the school division on behalf of the NORTEP post-secondary program. The remainder of other programs is comprised of third party grants related to work experience and mentoring programs

13. ACCUMULATED SURPLUS

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

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13. ACCUMULATED SURPLUS (continued)

Certain amounts of the accumulated surplus from operations, as approved by the board of education, have been designated for specific future purposes. These internally restricted amounts are included in the accumulated surplus from operations presented in the statement of financial position. The school division does maintain separate bank accounts for the internally restricted amounts. Details of accumulated surplus are as follows:

August 31 2013

Additions during the

year

Reductions during the

yearAugust 31

2014

Invested in Tangible Capital Assets: Net Book Value of Tangible Capital Assets 89,837,657$ 6,612,782$ (4,123,424)$ 92,327,015$

89,837,657 6,612,782 (4,123,424) 92,327,015

PMR Maintenance Project Allocations (1) 383,551 489,616 (121,187) 751,980

Internally Restricted Surplus: Capital projects: Designated for tangible capital asset expenditures 3,673,756 - (3,673,756) - Other: Learning opportunities grant 87,514 100,000 (71,972) 115,542 Summer Literacy Camps 119,014 415,000 (380,590) 153,424 Other Government Transfers 14,340 - (8,667) 5,673

3,894,624 515,000 (4,134,985) 274,639

Unrestricted Surplus 5,139,223 - (379,520) 4,759,703

Total Accumulated Surplus 99,255,055$ 7,617,398$ (8,759,116)$ 98,113,337$

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13. ACCUMULATED SURPLUS (continued)

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

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

Learning Opportunities Grant

Restricted grant from Provincial Government to enhance opportunities for students. Unspent funds are internally restricted to be used for future initiatives that meet the requirements of the funding. These funds jointly administered with the Ministry of Education.

Summer Literacy Camps

Funding received from the Provincial Government to run summer literacy camps throughout the School Division. Unspent funds are restricted for use at future camps.

14. BUDGET FIGURES

Budget figures included in the financial statements were approved by the board of education on June 25, 2013 and the Minister of Education on August 23, 2013.

15. RELATED PARTIES

These financial statements include transactions with related parties. The School Division is related to all Government of Saskatchewan ministries, agencies, boards, school divisions, health authorities, colleges and crown corporations under the common control of the Government of Saskatchewan. The school division is also related to non-Crown enterprises that the Government jointly controls or significantly influences. In addition, the school division is related to other non-Government organizations by virtue of its economic interest in these organizations.

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15. RELATED PARTIES (continued)

Related Party Transactions: Transactions with these related parties are in the normal course of operations. Amounts due to or from and the recorded amounts of transactions resulting from these transactions are included in the financial statements and the table below. They are recorded at exchange amounts which approximate prevailing market rates charged by those organizations and are settled on normal trade terms.

2014 2013Revenues:Ministry of Education 51,579,981$ 57,934,574$ Northern Teachers Education Program (NORTEP) 471,207 565,893 Kids First North 183,551 185,306

52,234,739$ 58,685,773$ Expenses:Northern Teachers Education Program (NORTEP) 471,207$ 565,893$ Ministry of Central Services 224,349 292,995 Sask Power 866,830 847,748 Sask Tel 157,683 171,338 Saskatchewan Government Insurance (SGI) 34,468 36,061 Saskatchewan Workers Compensation Board 128,810 122,976 Northlands College 6,460 3,024

1,889,807$ 2,040,035$ Accounts Receivable:Kids First North 632,698$ 357,129$ Ministry of Education 1,522,036 7,241,218 Northern Revenue Sharing Trust Account 6,394,995 615,435 Northern Teachers Education Program (NORTEP) 37,309 37,344

8,587,038$ 8,251,126$ Accounts Payable and Accrued Liabilities:Ministry of Central Services 41,566$ 17,218$ Sask Power 63,068 79,675 Sask Tel 1,743 -

106,377$ 96,893$ In addition, the school division pays Provincial Sales Tax to the Saskatchewan Ministry of Finance on all its taxable purchases and customer sales on items that are deemed taxable. Taxes paid are recorded as part of the cost of those purchases. Other transactions with related parties and amounts due to/from them are described separately in the financial statements or notes thereto.

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16. CONTRACTUAL OBLIGATIONS AND COMMITMENTS

Significant contractual obligations and commitments of the school division are as follows: Construction and renovation of the Churchill Community High School began in the 2010-2011 fiscal year, with the construction phase of the project expected to be completed in the 2014-2015 fiscal year. Costs for the completed project are estimated to total $34,191,180 with Ministry funding anticipated at $26,637,234 and the remaining $7,553,946 to be covered by the School Division. Contractual obligation outstanding at August 31, 2014 is $2,108,778.

Operating lease obligations, as follows:

Operating Leases:

Future minimum lease payments:Copier Leases

Total Operating

2015 195,000$ 195,000$

Total 195,000$ 195,000$

Contractual Obligations:

Future minimum contract payments:Conveyance

ContractsTotal

Contracts2015 2,216,064$ 2,216,064$ 2016 2,055,431 2,055,431 2017 1,818,975 1,818,975 2018 1,542,226 1,542,226 2019 46,002 46,002 Total 7,678,698$ 7,678,698$

17. COMPARATIVE INFORMATION

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

18. RISK MANAGEMENT

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

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18. RISK MANAGEMENT (Continued) i) Credit Risk

Credit risk is the risk to the school division from potential non-payment of accounts receivable. The credit risk related to the school division's receivables from the provincial government, federal government and their agencies are considered to be minimal. For other receivables, the school division has adopted credit policies which include the close monitoring of overdue accounts. The school division has significant exposure to one large customer, past events show these amounts to be collectible. Management reviews accounts receivable on a case by case basis to determine if a valuation allowance is necessary to reflect an impairment in collectability.

The aging of other accounts receivable at August 31, 2014 and August 31, 2013 was:

Accounts Receivable

Allowance of Doubtful Accounts

Accounts Receivable

Allowance of Doubtful Accounts

Current 1,189,362$ -$ 1,099,051$ -$ 30-60 days - - 1,484 - 60-90 days - - 1,017,210 - Over 90 days 2,861,913 - 1,241,367 - Total 4,051,275$ -$ 3,359,112$ -$ Net 4,051,275$ 3,359,112$

August 31, 2014 August 31, 2013

ii) Liquidity Risk

Liquidity risk is the risk that the school division will not be able to meet its financial obligations as they come due. The school division manages liquidity risk by maintaining adequate cash balances and monitoring the collection of accounts receivable. The following table sets out the contractual maturities of the school division’s financial liabilities:

Within 6 months

6 months to 1 year 1 to 5 years > 5 years

Accounts payable and accrued liabilities 4,460,861 - - - Total 4,460,861$ -$ -$ -$

August 31, 2014

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18. RISK MANAGEMENT (Continued)

iii) Market Risk

The school division is exposed to market risks with respect to interest rates as follows: Interest Rate Risk: Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The school division’s interest rate exposure relates to cash and cash equivalents and portfolio investments. The school division also has an authorized bank line of credit of $5,000,000 with interest payable monthly at a rate of prime minus 0.75 %. Changes in the bank's prime rate can cause fluctuation in interest payments and cash flows. There was no outstanding balance on this credit facility as of August 31, 2014 (2013 - $NIL). The school division minimizes these risks by:

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

• investing in GICs and term deposits for short terms at fixed interest rates • managing cash flows to minimize utilization of its bank line of credit


Appendix B: Organizational Chart, August 31, 2014

School Division name School Division

Board of Education (9 Trustees)

John UlsiferDirector of Education

Denise ElliotAssistant to the

Director

Darcy AhenakewCommunications/

LEAN Leader

SchoolAdmin

Consultants

Supt.of Education

ElizabethThunderchild

Supt.of Education

LauraVilness

Supt.of Education

JasonYoung

Supt.of Education

MarkWilliment

Supt.of Human Resources

Dawn Ewart

SecretaryTreasurer

TomHarrington

Supt.of Facilities

BrianMcKeand

SchoolAdmin

Consultants

SchoolAdmin

Consultants

SchoolAdmin

Consultants

Human ResourceOfficers

FinanceManager

Maint.Coordinators

ComputerSystems

Administrator

Brenda BatesStudent

Information Systems


Appendix C: School List

There are 20 Schools in Northern Lights School Division #113 located in 17 communities:

Schools Grades Location Gordon Denny

Community School PK-‐6 Air Ronge

Sasdaze School K-‐6 Bear Creek

Valley View Community School K-‐12 Beauval

Ospwakun Sepe School K-‐9 Brabant Lake

Twin Lakes Community School K-‐12 Buffalo Narrows

Lakeview School K-‐8 Cole Bay

Charlebois Community School K-‐12 Cumberland House

St. Pascal Community School K-‐9 Green Lake

Jans Bay School K-‐9 Jans Bay

La Loche Community School-‐Ducharme Building

PK-‐6 La Loche

La Loche Community School-‐Dene Building

7-‐12 La Loche

Pre Cam Community School K-‐6 La Ronge

Churchill Community High School

7-‐12 La Ronge

Minahik Waskahigan Community School

K-‐12 Pinehouse Lake

Hector Thiboutot Community School

K-‐12 Sandy Bay

St. George’s Hill School K-‐9 St. George’s Hill

Stony Rapids School K-‐9 Stony Rapids

Timber Bay School K-‐9 Timber Bay

Ben McIntyre School K-‐9 Uranium City

Kiskahikan School K-‐9 Weyakwin


Appendix D: Payee List School Division Name Payee Disclosure List

for the Fiscal Year September 1, 2013 to August 31, 2014

As part of government’s commitment to accountability and transparency, the Ministry of Education and Saskatchewan school divisions disclose payments that total $50,000 or greater made to individuals, business and other organizations during the fiscal year. These payments include salaries, contracts, transfers, purchases of goods and services, and other expenditures.

Board of Education Remuneration

Board Remuneration

Name

Remuneration

Expenses

Travel

Professional Development**

Total

Black, Lorna * $45,410 $2,400 $24,640 $8,288 $80,738 Boucher, Janine $32,131 $1,200 $8,517 $ 6,878 $48,726 Daigneault, Calvin $32,245 $1,800 $8,319 $8,575 $50,939 Daigneault, Joe $32,567 $1,200 $11,053 $4,692 $49,512 Larocque , Claire $35,983 $2,037 $58,534 $17,208 $113,762 McCallum, Joey $32,151 $1,707 $7,664 $3,299 $44,821 Morin, Lennard $34,532 $1,200 $11,547 $4,698 $51,977 Ray, Clifford $34,071 $1,800 $12,116 $7,913 $55,900 Woytowich, William

$28,517 $1,200 $2,363 $3,747 $35,827

Total $307,607 $14,544 $144,753 $65,298 $532,202 * Board Chair ** Professional development includes education, training and conferences.

Personal Services A list will be made available upon request: Listed are individuals who received payments for salaries, wages, honorariums, etc. which total $50,000 or more.

Transfers

BIRCH NARROWS DENE NATION 261,224 BIRCH RIDGE EDUCATION AUTH. 311,633 BUFFALO RIVER DENE NATION 63,855 ENGLISH RIVER FIRST NATION 345,632 HATCHET LAKE DENESULINE 369,173

KIDS FIRST NORTH

3,053,558 LAC LA RONGE INDIAN BAND 893,911 PETER BALLANTYNE CREE NATION 342,036


Supplier Payments

AIR RIDE BUILDING MOVERS 65,772 BLUEWAVE ENERGY 335,997 CXTEC 70,304 DELL CANADA-‐ONTARIO 336,271 EECOL ELECTRIC (SASK) LTD 66,095 FEDERATED CO-‐OPERATIVES LTD 185,079 HBI OFFICE PLUS INC. 67,061 HENRY DOWNING HOWLETT 191,660 HOME BUILDING CENTRE 210,595 HOME STORE 58,539 JANVIER, CELESTINE 85,093 JANVIER, PAUL 190,286 JUST CALL THE PLUMBER LTD. 64,805 LEMAIGRE, JUSTIN 63,212 LONG VIEW 127,382 MARSH CANADA LIMITED 421,768 MINISTER OF FINANCE 182,783 MNP 104,745 NELSON EDUCATION LTD. 143,746 NORTH OF 53 CO-‐OP 164,542 NORTHERN AREA TEACHERS ASSOCIATION 185,253 NORTHERN VILLAGE OF LA LOCHE 85,906 NORTHERN VILLAGE OF SANDY BAY 55,313 NORTHWINDS BUS LINES LTD. 1,286,759 P.R. SERVICE 418,177 PARKER-‐LOEWEN, DEBORAH 66,230 PEARSON EDUCATION INC. T46254 150,701 POLAR OILS LTD 565,395 PRONTO AIRWAYS 50,775 RUSSELL FOOD EQUIPMENT 70,632 SASK MUNICIPAL EMPLOYEES PENSION PLAN 2,142,393 SASK POWER 865,530 SASKATCHEWAN SCHOOL BOARDS ASSOCIATION 812,722

SASKATCHEWAN TEACHERS FEDERATION

2,967,428

SASKATCHEWAN TEACHERS SUPERANNUATION 54,678 SASK TEL CMR 157,683 SASKATCHEWAN WORKERS COMPENSATION 129,405 SASKATCHEWAN TEACHER'S FEDERATION 61,068 SCHOLASTIC CANADA LTD 137,579 SCHOOL SPECIALTY CANADA 63,147 SELU, COLLEGE OF EDUCATION 82,562 SHARP'S AUDIO-‐VISUAL 77,507 SHKOPICH CANADIAN BUS LINES INC. 58,269 SINCLAIR, GLORIA 117,041 SRB EDUCATION SOLUTIONS 60,860 SUPREME BASICS 100,132 TINYEYE THERAPY SERVICES 128,729 TOSHIBA FINANCE 194,823 TOWN OF LA RONGE 52,441 TRADE WEST EQUIPMENT 601,045 TRANSWEST AIR 186,204 TRAVELODGE (P.A.) 105,496 UNISOURCE CANADA INC. 104,789 WRIGHT CONSTRUCTION WESTERN 4,748,056 YOUNG'S NORTHWEST BUS LINE 257,913 ZEP FACTORY OUTLET 80,966

Other Expenditures

RECEIVER GENERAL FOR CANADA 12,586,859


Appendix E: Infrastructure Projects

School Project Details 2012-‐13 Cost Churchill

Community High School*

School • Addition and renovation of school $ 4,390,434

Total $ 4,390,434

* Project scheduled to be completed in the 2014-‐15 fiscal year

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