School District Financial Reporting monitors School Board accountability.


GOALS & OBJECTIVES:

  • Ensuring the board of Education meets its legislated and government policy-based financial responsibilities (e.g. submitting school district budget on time; submitting audited financial statements on time; proper adoption of bylaws).
  • Ensuring school district budgetary information and financial information are available, comparable and audited.

MAJOR PROGRAM ACTIVITIES

  • Communicating with the Ministry of Education regarding funding allocation
  • Coordinating, monitoring and analyzing budgets, financial statements and other financial reporting
  • Adhering to budgeting, accounting and reporting policies and instructions for school districts
  • Adhering to budgeting and accounting reference material
  • Ensuring budget decisions are made in public to enhance board of education accountability
  • Ensuring external auditors receive all materials require to conduct annual audits
  • Implementing Ministry of Education and external auditor financial accountability recommendations
  • Reporting on special purpose funds for other agencies
  • Supporting collection of federal revenues by reporting aboriginal student numbers
  • Reporting quarterly for inclusion in the Government Reporting Entity
  • Records available to the public without a request

CAPITAL PLANS

The Board of Education is responsible for:

  1. Designing and constructing schools buildings to specified standards, including LEED Gold; and
  2. Ensuring that school buildings and grounds are safe, secure and properly maintained; and
  3. Operating and utilizing schools as efficiently as possible.

Each year the Board submits a five-year capital plan that includes details on school building projects it wishes to undertake. Each capital request is analyzed and assigned a priority ranking by the Ministry of Education.  Based on detailed analysis of district submissions, government establishes an overall capital budget for schools. Resources are allocated to the highest-priority projects, and boards are advised which projects may proceed.

School bus replacement is also included in the capital plan.


REFERENCES & RESOURCES

Financial Reporting Timelines

Annual Budget Planning

Annual Funding

Financial Statements

Statement of Financial Information