regular board meeting - pvnccdsb · 6. approval of the minutes of the october 25, 2016 regular...

Agenda

REGULAR BOARD MEETING

TUESDAY, NOVEMBER 22, 2016

BOARDROOM

OPEN MEETING – 6:30 to 9:30 P.M.

Chairperson: Mrs. M. Griepsma Vice-Chairperson: Mr. D. Bernier ------------------------------------------------------------------------------------------------------------ A. Call to Order of the Open Meeting – 6:30 P.M.:

1. Examen.

2. Opening Prayer.

3. Singing of the National Anthem.

4. Approval of Agenda.

5. Declarations of Conflicts of Interest.

6. Approval of the Minutes of the October 25, 2016 Regular Board Meeting.

7. Business Arising Out of the Minutes.

B. Presentations:

1. R.A. Proposed St. Stephen Catholic Secondary School, Bowmanville Student Trip to Italy

from March 8, 2018 to March 15, 2018. Mark Joly, Principal - St. Stephen Catholic Secondary School

2. Renewed Math Strategy Update – Presentation. Mrs. Dawn Michie, Superintendent of Learning/Program K-12 Dr. Sarah Taylor, Student Achievement Consultant

C. Programs and Services: No Items.

D. Business, Finance and Governance:

1. R.A. Audited 2015-2016 Financial Statements. Mrs. Isabel Grace, Superintendent of Business and Finance/Facility Services

2. Ontario’s Publicly Funded Catholic Schools Brochure. Mr. Michael Nasello, Director of Education

TRUSTEES WHO ARE UNABLE TO ATTEND THE MEETING ARE ASKED TO PLEASE NOTIFY PAM SMITH.

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3. December 1, 2016 Annual Board Meeting.

Mr. Michael Nasello, Director of Education

4. December 10, 2016 Trustees/Senior Administration Retreat. Mr. Michael Nasello, Director of Education

E. Human Resources: Not Items:

F. Policy Development:

1. R.A. From the Policy Development Committee - Policy Register dated November 10, 2016.

2. R.A. From the Policy Development Committee - Revised Framework for Directional Policy

Development dated October 11, 2016.

3. R.A. From the Policy Development Committee -Draft Directional Policy 1200 - Records and

Information Management.

G. Old Business: No Items:

H. New Business: No Items.

I. Bring Forward: No Items.

J. Information Items:

1. System Achievements – Mr. Galen Eagle, Communications Manager.

2. Director’s Report – Mr. Michael Nasello, Director of Education.

3. Chairperson’s Committee Report – Mrs. Michelle Griepsma, Board Chairperson.

4. Trustees’ Committee and Event Reports:

1. Student Trustee Report - November 14, 2016. Mr. Zachary Smith, Student Trustee.

2. Catholic Parent Engagement Committee and Catholic School Council General Assembly – November 9, 2016. Mrs. Ruth Ciraulo, Trustee (Report)

3. Meeting Discussion. Tentative Meeting with Trustees, Bishop McGrattan, Members of Provincial Parliament, Union Representatives. Dates to review are January 17, 2017 or January 23, 2017.

4. Questions re draft Committee Minutes previously shared with Trustees:

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1. Accessibility for All Committee – November 2, 2016. 2. Special Education Advisory Committee – October 20, 2016.

K. Future Meetings:

BOARD AND STANDING COMMITTEE MEETINGS

1. Standing Committee Meetings:

Annual General Board Meeting – December 1, 2016 (The Mount Community Centre, 1545 Monaghan Road, Peterborough 4:00 p.m.)

Board Meeting – December 20, 2016, 6:00 p.m.

Chairperson’s – December 12, 2016, 4:15 p.m.

Governance – December 12, 2016, 6:30 p.m.

Policy Development – November 29, 2016, 6:30-8:30 p.m. OTHER COMMITTEE MEETINGS (alphabetical order)

2. Accessibility for All Committee – February 7, 2017, 1:15 p.m.

3. Audit Committee – TBD, 3:00 p.m.

4. Catholic Parent Engagement Committee – January 16, 2017, 6:30 p.m.

5. Faith and Equity Advisory Committee – January 30, 2017, 6:30 p.m.

6. First Nation, Métis, and Inuit Advisory Committee – December 6, 2016, 6:30 p.m.

7. French as a Second Language Advisory Committee – April 12, 2017, 4:30 p.m.

8. Special Education Advisory Committee – January 19, 2017, 6:30 p.m.

9. STSCO Governance Meeting – January 24, 2017, 3:15 p.m., STSCO Offices.

10. Student Council Liaison Committee – November 22, 2016, 4:15 p.m.

EVENTS (chronological order)

14. December 1, 2016 Annual General Board Meeting 15. December 2, 2016

Toonies for Tuition

16. December 10, 2016 Trustees/Sr. Administration Retreat 17. January 13-14, 2017 OCSTA Catholic Trustees’ Seminar -Toronto

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18. April 27-29, 2017 Ontario Catholic Student Leadership Conference -Toronto 19. May 3, 2017 Catholic Student Leadership Awards 20. May 24, 2017 Catholic Parent Engagement Committee Recognition Evening 21. June 1-3, 2017 CCSTA AGM – Niagara Falls

L. Conclusion:

1. Report from the In-camera Meeting. 2. Closing Prayer. 3. Adjournment.

O.A.6 2016 B-OP 61

Minutes

THE MINUTES OF THE OPEN SESSION OF THE REGULAR MEETING OF THE BOARD held Tuesday, October 25, 2016 at 7:00 p.m. in the Boardroom, 1355 Lansdowne Street West, Peterborough. PRESENT:

Trustees - Mmes. R. Ciraulo, C. Dunn, M. Griepsma, H. McCarthy, Messrs. D. Bernier, D. Demers, Z. Smith – Student Trustee.

Administration - Mmes. J. Carragher, L. Corrigan, A. Duncan, I. Grace, L. Keating, V. Marini, D. Michie. Messrs. G. Eagle, T. Moloney, M. Nasello, S. Smith. Absent/Regrets - Mrs. L. Ainsworth. Recorder - Mrs. P. Smith. ------------------------------------------------------------------------------------------------------------

A. Call to Order of the Open Meeting - 7:00 P.M.:

1. Examen.

Mrs. Michelle Griepsma led the Board in the Examen. 2. Opening Prayer.

The Chairperson, Mrs. Michelle Griepsma, called the meeting to order at 7:00 p.m. and asked Ms. Christine Dunn to lead the opening prayer.

3. Singing of the National Anthem.

The prayer was followed by the singing of O’Canada.

4. Approval of Agenda.

MOTION: Moved by Dan Demers, seconded by Christine Dunn,

that the Agenda be approved with the amendments:

1. Removal of Item B5 St. Mary Secondary Proposed Boys Basketball Team trip to

Syracuse New York from November 18, 2016 to November 19, 2016 – Trip

cancelled.

2. Addition to Old Business – Trustee Registration for OCSTA January 12-14, 2017

Seminar.

Carried.

5. Declarations of Conflicts of Interest.

There were no declarations of conflicts of interest.

O.A.6 2016 B-OP 62

6. Approval of the Minutes of the September 27, 2016 Regular Board Meeting.

MOTION: Moved by Ruth Ciraulo, seconded by Dave Bernier,

that the Minutes of the September 27, 2016 Regular Meeting be approved as presented.

Carried.

7. Business Arising Out of the Minutes.

1. Toonies for Tuition 2016. Mr. Michael Nasello, Director of Education, reported that the Toonies for Tuition has been

scheduled as a Board wide event on December 2, 2016. Last year over $2300 dollars were donated to support Toonies for Tuition.

B. Presentations:

1. R.A. Proposed St. Stephen Catholic Secondary School, Bowmanville and Holy Trinity Catholic Secondary School, Courtice Student Music Trip to New York from April 26, 2017 to April 30, 2017. Mr. Mark Joly, Principal of St. Stephen Catholic Secondary School and Ms. Erin Harris, Teacher/Curriculum Chair made a presentation and answered questions on the proposed student music trip to New York. MOTION: Moved by Ruth Ciraulo, seconded by Dan Demers, that the proposed St. Stephen Catholic Secondary School, Bowmanville and Holy Trinity Catholic Secondary School, Courtice student music trip to New York from April 26, 2017 to April 30, 2017, be approved in principle. Carried. Mr. Nasello, Director of Education requested that a joint endeavour be made to ensure evacuation procedures for hotels are included in the planning process and that students are made aware of these procedures.

2. R.A. Proposed St. Stephen Catholic Secondary School, Bowmanville; Holy Trinity Catholic

Secondary School, Courtice and St. Mary Catholic Secondary School, Cobourg, Student Trip to Consuelo, Dominican Republic from February 11, 2017 to February 18, 2017.

Mr. Mark Joly, Principal of St. Stephen Catholic Secondary School and Toni Bellefontaine, Chaplaincy Leader made a presentation and answered questions on the proposed student trip to Consuleo, Dominican Republic. MOTION: Moved by Ruth Ciraulo, seconded by Dan Demers, that the proposed St. Stephen Catholic Secondary School, Bowmanville; Holy Trinity Catholic Secondary School, Courtice and St. Mary Catholic Secondary School, Cobourg, Student Trip to Consuelo, Dominican Republic from February 11, 2017 to February 18, 2017, be approved in principle. Carried.

O.A.6 2016 B-OP 63

3. R.A. Proposed St. Stephen Catholic Secondary School, Bowmanville, Student Rugby Trip

to Edinburgh, Scotland from March 1, 2017 to March 9, 2017.

Mr. Mark Joly, Principal of St. Stephen Catholic Secondary School and Shawn Carmichael, Teacher/Curriculum Chair made a presentation and answered questions on the proposed student rugby trip to Edinburgh Scotland. MOTION: Moved by Dave Bernier, seconded by Ruth Ciraulo, that the proposed St. Stephen Catholic Secondary School, Bowmanville student rugby trip to Edinburgh, Scotland from March 1, 2017 to March 9, 2017, be approved in principle. Carried.

4. R.A. Proposed St. Stephen Catholic Secondary School, Bowmanville; Holy Trinity Catholic Secondary School, Courtice and St. Mary Catholic Secondary School, Cobourg Student Trip to Stowe Mountain, Vermont from March 5, 2017 to March 8, 2017.

Mr. Mark Joly, Principal of St. Stephen Catholic Secondary School made a presentation on behalf of all schools involved and answered questions on the proposed student trip to Stowe Mountain, Vermont. MOTION: Moved by Ruth Ciraulo, seconded by Dan Demers, that the proposed St. Stephen Catholic Secondary School, Bowmanville; Holy Trinity Catholic Secondary School, Courtice and St. Mary Catholic Secondary School, Cobourg Student Trip to Stowe, Vermont from March 5, 2017 to March 8, 2017, be approved in principle. Carried.

5. R.A. St. Mary Catholic Secondary School, Cobourg Proposed Boys Basketball Team trip to Syracuse, New York from November 18, 2016 to November 19, 2016. St. Mary Catholic Secondary Proposed Boys Basketball Team trip to Syracuse, New York from November 18, 2016 to November 19, 2016 trip was not brought forward to the board as the trip was cancelled.

6. Presentation: EQAO Questions and Data Analysis.

Mrs. Dawn Michie, Superintendent of Learning/Program K-12 and Ms. Sandra Connolly, Student Achievement Consultant shared a presentation on EQAO Data Reporting Tool, the online EQAO portal and types of questions found on EQAO testing.

C. Programs and Services: No items. D. Business, Finance and Governance:

1. Recommendation from the Governance Committee. MOTION: Moved by Christine Dunn, seconded by Ruth Ciraulo,

that the honoraria for Board members be approved for the period December 1, 2016 to November 30, 2017.

O.A.6 2016 B-OP 64

Carried.

2. Report from the STSCO/Governance Committee Meeting

Mrs. Michelle Griepsma, Board Chairperson, shared information from the STSCO/Governance Committee Meeting. Observations from school start-up were shared including statistics from the call centre regarding calls, requests and service accommodation. Zachary Smith, Student Trustee, asked for clarification regarding the transportation eligibility of students whose parents live at separate addresses. Isabel Grace, Superintendent of Business and Finance/Facility Services gave a response with respect to the Transportation policy.

3. Recommendation from the Board Chairpersons Committee.

MOTION: Moved by Ruth Ciraulo, seconded by Dan Demers,

that the Board In-Camera meeting start time be changed to 6:00 p.m. and the Board Open Session to start at 6:30 p.m. commencing November 2016 be approved.

Carried. E. Human Resources: No Items.

F. Policy Development: No Items.

G. Old Business:

1. OCSTA January Professional Development. Mrs. Michelle Griepsma requested Trustees confirm with the Director’s Office if they will be

attending by Friday, October 28, 2016. H. New Business: No Items.

I. Bring Forward: No Items.

J. Information Items:

1. System Achievements.

Mr. Galen Eagle, Communications Manager, presented the System Achievements for the month which have been posted on the Board web site.

2. United Way Campaign Update.

Mr. Galen Eagle, Communications Manager, reported that the United Way Campaign launch took place at the Board office on October 12, 2016.

3. We Day, October 19, 2016.

Mr. Michael Nasello, Director of Education reported on the We Day event that took place on October 19, 2016 in Toronto. All students from the Student Council Liaison Committee

O.A.6 2016 B-OP 65

attended. Some participating elementary schools from our Board were also represented.

4. Father Patrick Fogarty Awards on October 29, 2016.

Mr. Michael Nasello, Director of Education, reported to the Board that six students from our Secondary schools were honoured with the Catholic Student Award. Award recipients were; Dylan Meraw - Holy Cross Catholic Secondary School, Cassidy Bignell - Holy Trinity Catholic Secondary School, Brodie Majdell - St. Mary Catholic Secondary School, Matthew Powers - St. Peter Catholic Secondary School, Amanda Kraemer - St. Stephen Catholic Secondary School and Kynan D’Sa - St. Thomas Aquinas Catholic Secondary School.

5. Director’s Report.

Mr. Michael Nasello, Director of Education, reported on: The Aspiring Leaders program continues to support 30 participants from the Board. The United Way Launch that took place at the Board on October 12, 2016. The EQAO results which were shared on student performance. Full energies are

being put into the Renewed Math Strategy with strong focus on collaborative inquiry, basic skills, multi-disciplinary strategies to help students in primary and junior grades achieve their full potential.

The professional activity day happening on October 28, 2016 supporting staff development in numerous curriculum initiatives and health and safety updates including Bill 132 regarding workplace violence and harassment.

The upcoming When Faith Meets Pedagogy conference on October 27, 2016 at which a number of our staff are presenting.

6. Chairperson’s Committee Report.

Mrs. Michelle Griepsma reported that: The template for reports to the Board is to be used for all reports coming forward to the

Board. Trustees are to advise the Director’s office if their personal cell phone numbers can be

shared with Board Senior Administration to be used in case of emergencies.

7. Trustees’ Committee and Event Reports. 1. Student Trustee Report, October 25, 2016.

Mr. Zachary Smith, Student Trustee, shared the below Student Council Liaison Committee (SCLC) report for October 26, 2016 with the Board.

Preparations are well underway for “Voices that Inspire”, the Student Cabinet Retreat, taking place on November 3, 2016 at St. Stephen Catholic Secondary School with key note speaker Blake Fly.

The SCLC Committee attended “We Day” on October 19, 2016, which celebrates

youth making a difference in their local and global communities.

2. Questions re: draft Committee Minutes previously shared with Trustees:

O.A.6 2016 B-OP 66

1. First Nation, Métis, and Inuit Advisory Committee – September 26, 2016. 2. Special Education Advisory Committee – September 22, 2016. 3. Catholic Parent Engagement Committee – September 19, 2016.

No questions or comments were heard.

K. Future Meetings:

1. Standing Committee Meetings:

Annual General Board Meeting – December 1, 2016

Board Meeting – November 22, 2016, 6:30 p.m.

Chairperson’s – November 8, 2016, 4:15 p.m.

Governance – November 14, 2016, 6:30 p.m.

Policy Development – November 14, 2016 6:00 p.m. (prior to Governance

Committee)

OTHER COMMITTEE MEETINGS (alphabetical order)

2. Accessibility for All Committee – November 2, 2016, 1:15 p.m.

3. Audit Committee – November 14, 2016, 3:00 p.m.

4. Catholic Parent Engagement Committee – January 16, 2017, 6:30 p.m.

5. Faith and Equity Advisory Committee – January 30, 2017, 6:30 p.m.

6. First Nation, Métis, and Inuit Advisory Committee – December 6, 2016, 6:30 p.m.

7. French as a Second Language Advisory Committee – November 16, 2016, 4:30 p.m.

8. Special Education Advisory Committee – November 17, 2016, 6:30 p.m.

9. STSCO Governance Meeting – January 24, 2017, 3:15 p.m., STSCO Offices.

10. Student Council Liaison Committee – November 22, 2016, 4:15 p.m.

EVENTS (chronological order)

11. October 27-29, 2016 When Faith Meets Pedagogy - International Plaza Hotel, Toronto Airport

12. October 27, 2016 Catholic Curriculum Corporation – Annual Director’s Dinner Toronto

13. October 29, 2016 Father Patrick Fogarty Awards Celebration -Toronto Airport Marriott Hotel 14. November 4, 2016 Board Retirement Celebration 14. November 9, 2016

O.A.6 2016 B-OP 67

CPEC-CSC General Assembly 15. November 17, 2016

Catholic Leadership Development Series – Session #2, Baxter Creek

16. November 17, 2016 OSTA-AECO Fall General Meeting (Zachary Smith, Student Trustee) 17. December 1, 2016

Annual General Board Meeting 4:00 p.m. location to be determined. Mass planned for 5:30 p.m.

18. December 2, 2016

Toonies for Tuition

19. December 10, 2016 Trustees/Sr. Administration Retreat 20. January 13-14, 2017 OCSTA Catholic Trustees’ Seminar - Toronto 21. April 27-29, 2017 OCSTA AGM - Toronto 22. May 3, 2016 Catholic Student Leadership Awards 23. May 24, 2017 Catholic Parent Engagement Committee Recognition Evening 24. June 1-3, 2017 CCSTA AGM – Niagara Falls

L. Conclusion:

1. Report from the In-camera Meeting.

MOTION: Moved by Dave Bernier, seconded by Dan Demers, that the Board approve the actions and the discussions arising from the In-camera session on October 25, 2016, as follows:

Carried.

A. the October 25 Board In-Camera Meeting was called to order at: 6:30 p.m. 1. Opening Prayer was shared 2. The Agenda was approved as presented. 3. There were no declarations of conflicts of interest. 4. The Minutes of the September 27 2016 In-camera Meeting were approved. 5. There was no business arising out of the minutes.

B. Presentations: No Items. C. Programs and Services: No Items. D. Under Business, Finance and Governance:

1. A Report from the Audit Committee Meeting held on September 28, 2016. 2. A Report and recommendation from STSCO Governance Committee In-Camera

Meeting held on October 5, 2016 regarding bussing was approved.

O.A.6 2016 B-OP 68

E. Human Resources: No Items. F. Other Urgent Matter: No Items. G. Information Items: No Items. H. Old Business: No Items. The meeting convened as an Open Meeting at 6:46 p.m.

2. Closing Prayer.

The Chairperson, Mrs. Michelle Griepsma, asked Mrs. Ruth Ciraulo to lead the group in closing prayer.

3. Adjournment.

MOTION: Moved by Dan Demers, seconded by Ruth Ciraulo,

that the meeting adjourn; 9:25 p.m.

Carried.

M. Griepsma M. Nasello Chairperson Director of Education

per PS

Proposed St. Stephen Catholic Secondary School, Bowmanville Student Trip to Italy from March 8, 2018 to March 15, 2018. R.A.: that the proposed St. Stephen Catholic Secondary School,

Bowmanville student trip to Italy from March 8, 2018 to March 15,

2018, be approved in principle.

November 16, 2016 Administration

O-B.1

1

BUSINESS AND FINANCE

Report to the Audit Committee

Meeting: In Camera

Open

Presented for: Information

Approval

Meeting Date: November 14, 2016

Presented by: Isabel Grace, Superintendent of Business/Finance

Subject: 2015-2016 Audited Financial Statements

Recommended Action(s): That the Audit Committee recommend to the Board that the 2015/2016 audited financial statements be adopted as presented.

An audit committee of the board has a number of duties related to the board’s financial reporting process. From an overview perspective these can be described as follows:

1. To review, with the director of education, a senior business official and theexternal auditor the board’s financial statements;

2. To review with the director of education, a senior business official and theexternal auditor, before the results of an annual external audit are submitted tothe board, the results of the audit;

3. To review the board’s annual financial statements and consider whether they arecomplete and reflect accounting principles applicable to the board; and

4. To recommend, if the audit committee considers it appropriate to do so, that theboard approve the annual audited financial statements.

1. Background

1.1 Administration has concluded its preparation of the financial statements

for the 2015-2016 fiscal period ending August 31, 2016. These

statements have been subjected to audit by the Board’s appointed

external auditors, BDP Dunwoody LLP.

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1.2 Peterborough Victoria Northumberland & Clarington Catholic District School

Board is in compliance with all of the provincial requirements with respect

to funding regulations and restrictions.

2. Financial Position

2.1 Normal variations in cash flow during the year will influence the year-end

balances in assets and liabilities. As at August 31, 2016, there were no

significant issues regarding the collectability of funds owing to the Board

from various sources. The majority of the funds receivable at August 31,

2016 represents amounts owing to the Board from other levels of

government.

2.2 As well, amounts owing by the Board to other parties are considered

appropriately reflected and disclosed. Figures related to the liabilities for

employee future benefits have been adjusted for more recent data, and for

changes in some estimates.

2.3 The tangible capital assets on the Consolidated Statement of Financial

Position represent the historical cost less accumulated amortization of

assets acquired, constructed, developed or bettered. Details of the classes

of assets, and their associated amortization is described in the notes to the

financial statements.

3. Accumulated Surplus/(Deficit)

3.1 In accordance with PSAB requirements, the board presents an

Accumulated Surplus position. The current Accumulated Surplus of

$17,525,829 is made up of a number of items including amounts formerly

held in reserves. These amounts are described in three categories in

relation to their status for determining the board’s compliance with the

Education Act.

i. Available for Compliance: Unappropriated $3,854,919

ii. Available for Compliance: Internally Appropriated (formerly

described as reserves) $7,479,019

iii. Unavailable for Compliance $6,191,891

Full details of the components of each category are described in Note 12

to the financial statements.

4. Consolidated Statement of Operations

4.1 Variance Analysis

As is the normal case, the operational results during the year varied from

many of the budget estimates prepared and approved by the Board in June

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2015. Interim financial reports are provided to the Board at checkpoints

during the fiscal period. A report on operating variances for the 2015-16

fiscal period is being presented to the Governance Committee on November

14, 2016.

Significant changes to the board’s revenues and expenditures resulted from

settlement of the labour agreements that expired in August 2014. The

settlements included some retroactivity to September 2015. Regulations

supporting the funding for some of the negotiated changes were filed in the

spring of 2016.

Following the regulatory changes, the anticipated change to the Operating

Accumulated Surplus was a gain of $313,465

Greater than anticipated expenditures in a number of areas resulted in the

anticipated surplus turning into a deficit. In the end, the final adjustment to

the Operating Accumulated Surplus for the fiscal year was a reduction

(deficit) of $493,625.

On a PSAB basis, the total decrease in Accumulated Surplus available for

Compliance was $476,055. This includes the planned use of internally

appropriated amounts for retirement gratuities, school activities, committed

capital projects and facility renewal and the Education Centre renovations.

Many of the underlying circumstances leading to revenue and expenditure

variances are related to enrolment and grant changes, additional revenue

allocations, unforeseen or greater than anticipated expenditures. Some of

the more significant variances are as follows:

Grant changes due to higher than forecast enrolment in schools.

Grant changes due to negotiated wage increases

Additional revenue approved to support Special Incidence claims

reported within Special Education expenditures

Actual rate experience of employee benefits in comparison to

estimates and increased benefit costs for employees on Long-term

disability

Wages (in total across the system) being different than estimated

due to timing of filled positions, average salary versus actual salary,

severance payments, job evaluation outcomes for employee

classifications, grievance/arbitration decisions etc. and the labour

settlements for groups that collectively bargained.

Occasional employee supply costs and benefits related to

absenteeism across the system were greater than anticipated.

Unanticipated long-term illnesses in school administration positions.

Savings across central department budgets.

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Approved renovations to the Education Centre which were not

included in the original budget, but planned to be funded via

accumulated surplus

Legal and arbitration costs/settlements were higher than normal

4.2 In-Year Funding and Initiatives

In addition to those items planned via the Board budget process, the

Ministry of Education has provided in-year funds with regard to numerous

initiatives, with various requirements and timelines for expending funds, as

well as individual reporting requirements. On occasion, these initiatives are

incomplete as at the year end, or have some unspent funds. Non-grant

revenue related to targeted initiatives and transfer payments are matched

by expenses incurred for those initiatives and generally do not contribute to

any surplus or deficit of a board. Where appropriate, however, qualifying

expenditures that might have been funded via board funds have been

moved to the in-year special grants which would have contributed to

departmental savings.

Peterborough VictoriaNorthumberland and Clarington

Catholic District School BoardConsolidated Financial Statements

For the year ended August 31, 2016

Contents

Management Report 2

Independent Auditor's Report 3 - 4

Financial Statements

Consolidated Statement of Financial Position 5

Consolidated Statement of Operations 6

Consolidated Statement of in Cash Flows 7

Consolidated Statement of Change in Net Debt 8

Notes to Consolidated Financial Statements 9 - 28

MANAGEMENT REPORT

Management's Responsibility for the Financial Statements

The accompanying consolidated financial statements of the Peterborough VictoriaNorthumberland and Clarington Catholic District School Board are the responsibility ofmanagement and have been prepared in accordance with the Financial Administration Act,supplemented by Ontario Ministry of Education memorandum 2004:B2 and OntarioRegulation 395/11 of the Financial Administration Act, as described in Note 1(a) to theconsolidated financial statements.

The preparation of consolidated financial statements necessarily involves the use ofestimates based on management's judgment, particularly when transactions affecting thecurrent accounting period cannot be finalized with certainty until future periods.

Management maintains a system of internal controls designed to provide reasonableassurance that assets are safeguarded, transactions are properly authorized and recorded incompliance with legislative and regulatory requirements, and reliable financial informationis available on a timely basis for preparation of the consolidated financial statements.These systems are monitored and evaluated by management.

The Audit Committee meets with the external auditors to review the consolidated financialstatements and discuss any significant financial reporting or internal control matters priorto the Board's approval of the consolidated financial statements.

The consolidated financial statements have been audited by BDO Canada LLP, independentexternal auditors appointed by the Board. The accompanying Independent Auditor's Reportoutlines their responsibilities, the scope of their examination and their opinion on theconsolidated financial statements.

Director of Education / Secretary Treasurer Superintendent of Business and Finance

November XX, 2016

2

Independent Auditor's Report

To the Board of Trustees of thePeterborough Victoria Northumberland and ClaringtonCatholic District School Board

We have audited the accompanying consolidated financial statements of Peterborough VictoriaNorthumberland and Clarington Catholic District School Board, which comprise the consolidatedstatement of financial position as at August 31, 2016, the consolidated statements of operations,changes in net debt and cash flow for the year then ended along with a summary of significantaccounting policies and other explanatory information.

Management's Responsibility for the Consolidated Financial Statements

Management is responsible for the preparation of these consolidated financial statements inaccordance with the basis of accounting described in Note 1(a) to the consolidated financialstatements, and for such internal control as management determines is necessary to enable thepreparation of consolidated financial statements that are free from material misstatement, whetherdue to fraud or error.

Auditor's Responsibility

Our responsibility is to express an opinion on these consolidated financial statements based on ouraudit. We conducted our audit in accordance with Canadian generally accepted auditing standards.Those standards require that we comply with ethical requirements and plan and perform the audit toobtain reasonable assurance about whether the consolidated financial statements are free frommaterial misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosuresin the consolidated financial statements. The procedures selected depend on our judgment, includingthe assessment of the risks of material misstatement of the consolidated financial statements,whether due to fraud or error. In making those risk assessments, we considered internal controlrelevant to the entity's preparation of the consolidated financial statements in order to design auditprocedures that are appropriate in the circumstances, but not for the purpose of expressing anopinion on the effectiveness of the entity's internal control. An audit also includes evaluating theappropriateness of accounting policies used and the reasonableness of accounting estimates made bymanagement, as well as evaluating the overall presentation of the consolidated financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basisfor our audit opinion.

3

Opinion

In our opinion, the consolidated financial statements of Peterborough Victoria Northumberland andClarington Catholic District School Board for the year ended August 31, 2016 are prepared, in allmaterial respects, in accordance with the basis of accounting described in Note 1(a) to theconsolidated financial statements.

Emphasis of Matter

Without modifying our opinion, we draw attention to Note 1(a) to the consolidated financialstatements which describes the basis of accounting used in the preparation of these consolidatedfinancial statements and the significant differences between such basis of accounting and Canadianpublic sector accounting standards.

Chartered Professional Accountants, Licensed Public Accountants

Peterborough, OntarioNovember XX, 2016

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Peterborough Victoria Northumberland and Clarington Catholic DistrictSchool Board

Consolidated Statement of Financial Position

August 31 2015/2016 2014/2015

Financial AssetsCash $ 24,513,614 $ 24,902,383Accounts receivable

Local government 2,934,919 2,814,742Other 1,458,180 2,226,398Government of Ontario - Approved Capital (Note 2) 55,085,045 60,315,768

83,991,758 90,259,291

Financial LiabilitiesAccounts payable and accrued liabilities 8,153,471 8,482,426Net long-term debt (Note 6) 55,085,045 59,578,489Deferred revenue (Note 3) 4,348,521 5,463,307Deferred capital contributions (Note 4) 177,333,917 181,360,437Employee future benefits liability (Note 5) 18,991,352 20,689,258

263,912,306 275,573,917

Net Debt (179,920,548) (185,314,626)

Non-Financial AssetsPrepaid expenses 849,751 1,215,736Tangible capital assets (Note 11) 196,596,626 200,325,133

197,446,377 201,540,869

Accumulated Surplus (Note 12) $ 17,525,829 $ 16,226,243

Signed on Behalf of The Board

Director of Education / Secretary Treasurer Chair of School Board

The accompanying notes are an integral part of these financial statements.5

Peterborough Victoria Northumberland and Clarington CatholicDistrict School Board

Consolidated Statement of Operations

Budget Actual ActualFor the year ended August 31 2015/2016 2015/2016 2014/2015

RevenuesProvincial legislative grants $ 159,674,120 $ 163,366,906 $ 160,804,165Provincial grants - other 1,734,184 2,108,831 1,838,023Federal grants and fees 316,597 239,503 278,644Investment income 210,000 272,538 280,770Other fees and revenues 946,608 1,879,491 1,733,038School generated funds 3,870,168 4,236,247 4,065,672Amortization of deferred capital contributions 8,578,295 8,482,397 8,377,033

175,329,972 180,585,913 177,377,345

ExpensesInstruction 130,869,572 134,925,930 131,568,262Administration 4,836,568 4,833,290 5,067,523Transportation 10,077,022 9,906,277 9,955,642Pupil accommodation 24,874,361 25,352,237 25,547,546Other - 107,688 -School generated funds 3,870,168 4,160,905 4,103,028

174,527,691 179,286,327 176,242,001

Annual surplus 802,281 1,299,586 1,135,344

Accumulated surplus, beginning of year 15,810,481 16,226,243 15,090,899

Accumulated surplus, end of year $ 16,612,762 $ 17,525,829 $ 16,226,243



Consolidated Statement of Cash Flows

For the year ended August 31 2015/2016 2014/2015

OperationsAnnual surplus $ 1,299,586 $ 1,135,344

Sources and (Uses)Change in non-cash items:

Amortization of tangible capital assets 8,649,430 8,532,064Amortization of deferred capital contributions (8,482,400) (8,377,033)Gain on sale of tangible capital assets - (1,042)Write down of tangible capital assets 10,676 -

1,477,292 1,289,333

Change in:Accounts receivable 648,041 28,623Accounts payable and accrued liabilities (328,955) 164,071Deferred revenues - operating 162,373 (363,804)Employee future benefits liability (1,697,906) 266,366Prepaid expenses 365,985 (922,854)

Cash provided by (applied to) operating transactions 626,830 461,735

Capital TransactionsProceeds on sale of tangible capital assets - 1,042Cash used to acquire tangible capital assets (4,931,599) (5,411,556)

(4,931,599) (5,410,514)

Financing TransactionsDebt repayments (4,493,445) (2,797,564)Government of Ontario - approved capital 5,230,724 5,835,867Additions to deferred capital contributions 4,455,880 5,002,880Decrease in deferred revenues - capital (1,277,159) 1,209,551

3,916,000 9,250,734

Increase (decrease) in cash and equivalents during the year (388,769) 4,301,955

Cash and equivalents, beginning of year 24,902,383 20,600,428

Cash and equivalents, end of year $ 24,513,614 $ 24,902,383



Consolidated Statement of Change in Net Debt

Actual ActualFor the year ended August 31 2015/2016 2014/2015

Annual Surplus $ 1,299,586 $ 1,135,344

Tangible Capital Asset ActivityAcquisition of tangible capital assets (4,931,599) (5,411,556)Amortization of tangible capital assets 8,649,430 8,532,064Gain/loss on sale tangible capital assets - (1,042)Proceeds on sale of tangible capital assets - 1,042Write-downs of tangible capital assets 10,676 -

3,728,507 3,120,508

Other Non-Financial Asset ActivityAcquisition of prepaid expenses (849,751) (1,215,736)Use of prepaid expenses 1,215,736 292,882

365,985 (922,854)

Change in net debt 5,394,078 3,332,998

Net Debt at beginning of year (185,314,626) (188,647,624)

Net Debt at end of year $ (179,920,548) $ (185,314,626)



Notes to Consolidated Financial Statements

August 31, 2016

1. Significant Accounting Policies

The consolidated financial statements are prepared by management in accordance with the basis ofaccounting described below.

(a) Basis of Accounting

The consolidated financial statements have been prepared in accordance with the FinancialAdministration Act supplemented by Ontario Ministry of Education memorandum 2004:B2 andOntario Regulation 395/11 of the Financial Administration Act.

The Financial Administration Act requires that the consolidated financial statements be prepared inaccordance with the accounting principles determined by the relevant Ministry of the Province ofOntario. A directive was provided by the Ontario Ministry of Education within memorandum 2004:B2requiring school boards to adopt Canadian public sector accounting standards commencing withtheir year ended August 31, 2004 and that changes may be required to the application of thesestandards as a result of regulation.

In 2011, the government passed Ontario Regulation 395/11 of the Financial Administration Act. TheRegulation requires that contributions received or receivable for the acquisition or development ofdepreciable tangible capital assets and contributions of depreciable tangible capital assets for usein providing services, be recorded as deferred capital contributions and be recognized as revenue inthe statement of operations over the periods during which the asset is used to provide service atthe same rate that amortization is recognized in respect of the related asset. The regulationfurther requires that if the net book value of the depreciable tangible capital asset is reduced forany reason other than depreciation, a proportionate reduction of the deferred capital contributionalong with a proportionate increase in the revenue be recognized. For Ontario school boards, thesecontributions include government transfers, externally restricted contributions and, historically,property tax revenue.

The accounting policy requirements under Regulation 395/11 are significantly different from therequirements of Canadian public sector accounting standards which require that: • government transfers, which do not contain a stipulation that creates a liability, be recognized

as revenue by the recipient when approved by the transferor and the eligibility criteria havebeen met in accordance with public sector accounting standard PS3410;

• externally restricted contributions be recognized as revenue in the period in which the resourcesare used for the purpose or purposes specified in accordance with public sector accountingstandard PS3100; and

• property taxation revenue be reported as revenue when received or receivable in accordancewith public sector accounting standard PS3510.

As a result, revenue recognized in the statement of operations and certain related deferredrevenues and deferred capital contributions would be recorded differently under Canadian PublicSector Accounting Standards.

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August 31, 2016

1. Significant Accounting Policies - continued

(b) Reporting Entity

The consolidated financial statements reflect the assets, liabilities, revenues and expenses of thereporting entity. The reporting entity is comprised of all organizations accountable for theadministration of their financial affairs and resources to the School Board and which are controlledby the School Board. The following entities are reflected in the statements:

School generated funds, which include the assets, liabilities, revenues and expenses of variousorganizations that exist at the school level and which are controlled by the School Board.

Interdepartmental and inter-organizational transactions and balances between these organizationsare eliminated.

(c) Trust Funds

Trust funds and their related operations administered by the School Board are not included in theconsolidated financial statements as they are not controlled by the School Board.

(d) Cash and Cash Equivalents

Cash and cash equivalents are comprised of cash on hand, demand deposits and short-terminvestments. Short-term investments are highly liquid, subject to insignificant risk of changes invalue and have a short maturity term of less than 90 days.

(e) Deferred Revenue

Certain amounts are received pursuant to legislation, regulation or agreement and may only be usedin the conduct of certain programs or in the delivery of specific services and transactions. Theseamounts are recognized as revenue in the fiscal year the related expenses are incurred or servicesperformed.

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August 31, 2016


(f) Deferred Capital Contributions

Contributions received or receivable for the purpose of acquiring or developing a depreciabletangible capital asset for use in providing services, or any contributions in the form of depreciabletangible assets received or receivable for use in providing services, shall be recognized as deferredcapital contributions as defined in Ontario Regulation 395/11 of the Financial Administration Act.These amounts are recognized as revenue at the same rate as the related tangible capital asset isamortized. The following items fall under this category:

• Government transfers received or receivable for capital purpose• Other restricted contributions received or receivable for capital purpose• Property taxation revenues which were historically used to fund capital assets

(g) Retirement and Other Employee Future Benefits

The School Board provides defined retirement and other future benefits to specified employeegroups. These benefits include pension, life insurance, health care benefits, dental benefits,retirement gratuity, worker's compensation and life insurance and health care benefits for those ondisability leave. The School Board has adopted the following policies with respect to accounting forthese employee benefits:

(i) The costs of self-insured retirement and other employee future benefit plans are actuariallydetermined using management's best estimate of salary escalation, accumulated sick days atretirement, insurance & health care cost trends, disability recovery rates, long-term inflationrates and discount rates. The cost of retirement gratuities are actuarially determined using theemployee’s salary, banked sick days and years of service as at August 31, 2012 andmanagement’s best estimate of discount rates. Any actuarial gains and losses arising fromchanges to the discount rate are amortized over the expected average remaining service life ofthe employee group.

For self-insured retirement and other employee future benefits that vest or accumulate overthe periods of service provided by employees, such as life insurance and health care benefitsfor retirees, the cost is actuarially determined using the projected benefits method proratedon service. Under this method, the benefit costs are recognized over the expected averageservice life of the employee group.

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August 31, 2016


For those self-insured benefit obligations that arise from specific events that occur from timeto time, such as obligations for worker's compensation, life insurance and health care benefitsfor those on disability leave, the cost is recognized immediately in the period the events occur.Any actuarial gains and losses that are related to these benefits are recognized immediately inthe period they arise.

(ii) The costs of multi-employer defined pension plan benefits, such as the Ontario MunicipalEmployees Retirement System pensions, are the employer's contributions due to the plan in theperiod.

(iii) The costs of insured benefits are the employer's portion of insurance premiums owed forcoverage of employees during the period.

(h) Tangible Capital Assets

Tangible capital assets are recorded at historical cost less accumulated amortization. Historical costincludes amounts that are directly attributable to acquisition, construction, development orbetterment of the asset, as well as interest related to financing during construction. Whenhistorical cost records were not available, other methods were used to estimate the costs andaccumulated amortization.

Leases which transfer substantially all of the benefits and risks incidental to ownership of propertyare accounted for as leased tangible capital assets. All other leases are accounted for as operatingleases and the related payments are charged to expenses as incurred.

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August 31, 2016


Tangible capital assets, except land, are amortized on a straight line basis over their estimateduseful lives as follows:

Asset Estimated Useful Life in Years

Land improvements with finite lives 15Buildings and building improvements 40Portable structures 20Other buildings 20First–time equipping of schools 10Furniture 10Equipment 5-15Computer hardware 5Computer software 5Vehicles 5-10Leasehold improvements Over the lease term

Assets under construction and assets that relate to pre-acquisition and pre-construction costs arenot amortized until the asset is put into service.

Land permanently removed from service and held for resale is recorded at the lower of cost and netrealizable value. Cost includes amounts for improvements to prepare the land for sale or servicing.Buildings permanently removed from service and held for resale cease to be amortized and arerecorded at the lower of carrying value and estimated net realizable value. Tangible capital assetswhich meet the criteria for financial assets are reclassified as "assets held for sale" on theConsolidated Statement of Financial Position.

Works of art and cultural and historic assets are not recorded as assets in these consolidatedfinancial statements.

(i) Government Transfers

Government transfers, which include legislative grants, are recognized in the consolidated financialstatements in the period in which events giving rise to the transfer occur, providing the transfersare authorized, any eligibility criteria have been met and reasonable estimates of the amount canbe made. If government transfers contain stipulations which give rise to a liability, they aredeferred and recognized in revenue when the stipulations are met.

Government transfers for capital are deferred as required by Regulation 395/11, recorded asdeferred capital contributions (DCC) and recognized as revenue in the consolidated statement ofoperations at the same rate and over the same periods as the asset is amortized.

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August 31, 2016


(j) Investment Income

Investment income is reported as revenue in the period earned.

When required by the funding government or related Act, investment income earned on externallyrestricted funds such as pupil accommodation, education development charges and specialeducation forms part of the respective deferred revenue balances.

(k) Budget Figures

Budget figures have been provided for comparison purposes and have been derived from the budgetapproved by the Trustees. The budget approved by the Trustees is developed in accordance withthe provincially mandated funding model for school boards and is used to manage program spendingwithin the guidelines of the funding model.

(l) Use of Estimates

The preparation of consolidated financial statements in conformity with the basis of accountingdescribed in note 1(a) requires management to make estimates and assumptions that affect thereported amounts of assets and liabilities and disclosure of contingent assets and liabilities at thedate of the consolidated financial statements, and the reported amounts of revenues and expensesduring the year. The principal estimates used in the preparation of these financial statements arethe determination of the liability for post-retirement benefits and the estimated useful life oftangible capital assets. Actual results could differ from these estimates, as additional informationbecomes available in the future.

(m) Property Tax Revenue

Under Public Sector Accounting Standards, the entity that determines and sets the tax levy recordsthe revenue in the financial statements, which in the case of the Board, is the Province of Ontario.As a result, property tax revenue received from the municipalities is recorded as part of Provinciallegislative grants.

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August 31, 2016

2. Accounts Receivable - Government of Ontario

The Province of Ontario replaced variable capital funding with a one-time debt support grantin 2009/2010. Peterborough Victoria Northumberland and Clarington Catholic District School Boardreceived a one-time grant that recognizes capital debt as of August 31, 2010 that is supported bythe existing capital programs. The School Board receives this grant in cash over the remaining termof the existing capital debt instruments. The School Board may also receive yearly capital grants tosupport capital programs which would be reflected in this account receivable.

The School Board has an account receivable from the Province of Ontario of $55,085,045 as atAugust 31, 2016 (2015 - $60,315,768) with respect to capital grants.

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August 31, 2016

3. Deferred Revenue

Revenues received and that have been set-aside for specific purposes by legislation, regulation oragreement are included in deferred revenue and reported on the Consolidated Statement ofFinancial Position.

Deferred revenue set aside for specific purposes by legislation, regulation or agreement as atAugust 31, 2016 is comprised of:

ExternallyRestricted Revenue

Balance as at Revenue and Recognized Balance as atAugust 31 Investment in the Transferred August 31

2015 Income Period to DCC 2016

CapitalSchool Renewal $ 1,374,929 $ 2,093,334 $ 253,545 $ 1,072,267 $ 2,142,451School Condition Improvement 3,122,280 - - 2,438,586 683,694Minor Tangible Capital Assets - 4,018,735 3,175,940 842,795 -Proceeds of Disposition 476,611 - - - 476,611Education Development Charges 151 685,410 291,505 - 394,056Retrofit for Child Care 183,851 - - - 183,851Temporary Accommodation - 55,000 - 55,000 -Interest on Capital - 3,326,536 3,326,536 - -Other - 47,233 - 47,233 -

5,157,822 10,226,248 7,047,526 4,455,881 3,880,663

OperatingSpecial Education 165,520 21,810,910 21,710,161 - 266,269Student Achievement 51,200 1,062,245 1,000,194 - 113,251Other 88,765 2,604,907 2,605,334 - 88,338

305,485 25,478,062 25,315,689 - 467,858

Total Deferred Revenue $ 5,463,307 $ 35,704,310 $ 32,363,215 $ 4,455,881 $ 4,348,521

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August 31, 2016

4. Deferred Capital Contributions

Deferred capital contributions (DCC) include grants and contributions received that are used for theacquisition of tangible capital assets in accordance with regulation 395/11 that have been expendedby year end. The contributions are amortized into revenue over the life of the asset acquired.

2015/2016 2014/2015

Balance, beginning of year $ 181,360,437 $184,734,590Additions to deferred capital contributions 4,455,880 5,002,880Revenue recognized in the period (8,482,400) (8,377,033)

Balance, end of year $ 177,333,917 $181,360,437

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August 31, 2016

5. Retirement and Other Employee Future Benefits

Liability 2015/2016 2014/2015

Other Employee

Retirement Retirement FutureGratuities Benefits Benefits Total Total

Accrued employee benefitobligations at August 31 $ 15,143,024 $ 1,471,466 $ 4,775,520 $21,390,010 $ 22,094,678

Unamortized actuarial gains(losses) at August 31 (2,398,658) - - (2,398,658) (1,405,420)

Employee future benefitsliability at August 31 $ 12,744,366 $ 1,471,466 $ 4,775,520 $18,991,352 $ 20,689,258

Change in Liability 2015/2016 2014/2015

Other Employee

Retirement Retirement FutureGratuities Benefits Benefits Total Total

Current year benefit cost $ 69,223 $ - $ 806,561 $ 875,784 $ 423,410

Interest on accrued benefit obligation 368,757 40,805 110,039 519,601 615,334

Amortization of actuarial (gains)/losses 159,752 10,486 (734) 169,504 1,243,751

Benefit payments1 (1,945,895) (490,702) (612,671) (3,049,268) (2,016,129)

Gain on plan amendments (213,527) - - (213,527) -

Net change $ (1,561,690) $ (439,411) $ 303,195 $(1,697,906) $ 266,366

1 Excluding pension contributions to the Ontario Municipal Employees Retirement System, a multi-employer pension plan, described below.

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August 31, 2016

5. Retirement and Other Employee Future Benefits - continued

Actuarial Assumptions

The accrued benefit obligations for employee future benefit plans as at August 31, 2016 are basedon actuarial valuations for accounting purposes as at August 31, 2015 and based on updatedaverage daily salary and banked sick days as at August 31, 2016. The economic assumptions used inthese valuations are the School Board's best estimates of expected rates of:

2015/2016 2014/2015

Inflation 1.5% 1.5%Wage and salary escalation n/a n/aInsurance and health care cost escalation 4.25 - 8.25% 4.5 - 8.5%Discount on accrued benefit obligations 2.05% 2.45%

Retirement Benefits

(i) Ontario Teacher's Pension Plan

Teachers and related employee groups are eligible to be members of Ontario Teacher's PensionPlan. Employer contributions for these employees are provided directly by the Province ofOntario. The pension costs and obligations related to this plan are a direct responsibility of theProvince. Accordingly, no costs or liabilities related to this plan are included in the SchoolBoard's consolidated financial statements.

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August 31, 2016


(ii) Ontario Municipal Employees Retirement System

All non-teaching employees of the Board are eligible to be members of the Ontario MunicipalEmployees Retirement System (OMERS), a multi-employer pension plan. The plan is a definedbenefit plan which specifies the amount of the retirement benefit to be received by theemployees based on the length of service and rates of pay. The Administration CorporationBoard of Directors, representing plan members and employers, is responsible for overseeing themanagement of the pension plan, including investment of the assets and administration ofbenefits. OMERS provides pension services to more than 461,000 active and retired membersand approximately 1,000 employers.

Each year an independent actuary determines the funding status of the OMERS Primary PensionPlan (the Plan) by comparing the actuarial value of invested assets to the estimated presentvalue of all pension benefits that members have earned to date. The most recent actuarialvaluation of the Plan was conducted at December 31, 2015. The results of this valuationdisclosed total actuarial liabilities of $81,924 million in respect of benefits accrued for servicewith actuarial assets at that date of $74,947 million indicating an actuarial deficit of $6,977million. Because OMERS is a multi-employer plan, any pension plan surpluses or deficits are ajoint responsibility of Ontario municipal organizations and their employees. During the yearended August 31, 2016, the Board contributed $2,264,998 (2015 - $2,201,670) to the plan.

(iii) Retirement Gratuities

The School Board provides retirement gratuities to certain groups of employees hired prior tospecified dates. The School Board provides these benefits through an unfunded defined benefitplan. The benefit costs and liabilities related to this plan are included in the School Board'sconsolidated financial statements. As of August 31, 2016 the Board has restricted a portion ofits accumulated surplus for retirement gratuities amounting to $2,179,450 (2015 - $2,490,800).

1. Voluntary Retirement Gratuity Early Payout Provision

During 2015-16, OECTA and CUPE ratified agreements at the local and central level,which included a voluntary retirement gratuity early payout provision. The provisionprovided OECTA and CUPE members the option of receiving a discounted frozenretirement gratuity benefit payment by August 31, 2016.

This provision was also made available to all non-unionized school board employees,including principals and vice-principals. These payments were made by August 31, 2016.

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August 31, 2016


Some employees took the early payouts, which were discounted from the currentfinancial statement carrying values. As a result, the reduction in the liability for thosemembers who took the voluntary retirement gratuity early payout option wasaccompanied by an actuarial gain in the board’s 2015-16 year financial statements. Thisalso resulted in the school board’s employee future benefit liability decreasing by$864,234.

(iv) Retirement Life Insurance and Health Care Benefits

The School Board continues to provide life insurance, dental and health care benefits to certainemployee groups after retirement until the members reach 65 years of age. The premiums arebased on the School Board experience and retirees’ premiums may be subsidized by the SchoolBoard. The benefit costs and liabilities related to the plan are provided through an unfundeddefined benefit plan and are included in the School Board’s consolidated financial statements.Effective September 1, 2013, employees retiring on or after this date, will no longer qualify forSchool Board subsidized premiums or contributions.

Other Employee Future Benefits

(i) Workplace Safety and Insurance Board Obligations

The School Board is a Schedule 2 employer under the Workplace Safety and Insurance Act and, assuch, assumes responsibility for the payment of all claims to its injured workers under the Act.The School Board does not fund these obligations in advance of payments made under the Act.The benefit costs and liabilities related to this plan are included in the School Board'sconsolidated financial statements. Plan changes made in 2012 require school boards to providesalary top-up to a maximum of 4 ½ years for employees receiving payments from the WorkplaceSafety and Insurance Board, where the previously negotiated collective agreement included suchprovision. As at August 31, 2016 the liability included in employee future benefits for thisobligation is $552,142 and the Board has restricted a portion of its accumulated surplus for WSIBobligations amounting to $746,379 (2015 - $746,379).

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August 31, 2016


(ii) Long-term Disability Life Insurance and Health Care Benefits

The School Board provides life insurance, dental and health care benefits to employees on long-term disability leave. The School Board is responsible for the payment of life insurancepremiums and the costs of health care benefits under this plan. The School Board provides thesebenefits through an unfunded defined benefit plan. The costs of salary compensation paid toemployees on long-term disability leave are fully insured and not included in this plan.

(iii) Sick Leave Top-Up Benefits

A maximum of eleven unused sick days from the current year may be carried forward into thefollowing year only, to be used to top-up salary for illnesses paid through the short-term leaveand disability plan in that year. The benefit costs expensed in the financial statements are$78,584 (2015 – $72,799).

For accounting purposes, the valuation of the accrued benefit obligation for the sick leave top-up is based on actuarial assumptions about future events determined as at August 31, 2015 andis based on the average daily salary and banked sick days of employees as at August 31, 2016.

Benefit Plan Future Changes

Currently, the School Board provides health, dental and life insurance benefits for certainemployees and retired individuals from school boards and has assumed liability for payment ofbenefits under these plans. As part of ratified labour collective agreements for unionizedemployees that bargain centrally and ratified central discussions with the principals and vice-principals associations, Employee Life and Health Trusts (ELHTs) will be established in 2016-17for the following employee groups: OECTA, CUPE and non-unionized employees (includingprincipals and vice-principals). The ELHTs will provide health, life and dental benefits toteachers (excluding daily occasional teachers), education workers (excluding casual andtemporary staff), other school board staff and retired individuals up to a school board’sparticipation date into the ELHT. These benefits will be provided through a joint governancestructure between the bargaining/employee groups, school board trustees associations and theGovernment of Ontario. Starting from the transition date, in the 16-17 school year, the SchoolBoard will no longer be responsible to provide benefits to the above mentioned groups. TheSchool Board will transfer to the ELHTs an amount per full-time equivalency based on the 2014-15 actual benefit costs + 8.16% representing inflationary increases for 2015-16 and 2016-17. Inaddition, the Ministry of Education will provide an additional $300 per FTE for active employeesto the school board. These amounts will then be transferred to the Trust for the provision ofemployee and retiree benefits.

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August 31, 2016

6. Net Long-Term Debt

Net long-term debt reported on the Consolidated Statement of Financial Position is comprised ofthe following:

2015/2016 2014/2015

Debenture payable - Bylaw #117 - for permanentimprovements, 7.342% per annum, repayable $292,226 permonth principal and interest, due July 2026, redeemable inwhole but not in part of the principal amount outstanding, atthe option of the School Board on any date prior to July 2026 $24,649,887 $ 26,281,210

Bank term installment loan, for permanent improvements,5.15% per annum, repayable $70,837 per month principal and interest, due January 2017 6,841,788 8,964,618

Ontario Finance Authority term installment loans, forpermanent improvements, 3.564% - 5.232% per annum,repayable $885,762 semi-annually principal and interest,due November 2031 - March 2039 23,593,370 24,332,661

$55,085,045 $ 59,578,489

Payments relating to net long-term debt outstanding as at August 31, 2016 are due as follows:

Principal Interest Total

2016/2017 $ 9,368,262 $ 2,868,149 $ 12,236,4112018/2019 2,693,151 2,585,093 5,278,2442019/2020 2,871,423 2,406,821 5,278,2442020/2021 3,062,125 2,216,118 5,278,2432021/2022 3,266,154 2,012,090 5,278,244Thereafter 33,823,930 9,889,517 43,713,447

$ 55,085,045 $ 21,977,788 $ 77,062,833

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August 31, 2016

7. Debt Charges and Capital Loan Interest

2015/2016 2014/2015

Principal payments on long-term liabilities $ 4,493,445 $ 2,797,562

Interest payments on long-term liabilities 3,303,766 3,516,871

$ 7,797,211 $ 6,314,433

8. Temporary Borrowings

The School Board has an authorized line of credit of $10,000,000 which bears interest at prime. Asat August 31, 2016 the School Board had not drawn on this credit facility.

9. Ontario School Board Insurance Exchange (OSBIE)

The School Board is a member of the Ontario School Board Insurance Exchange (OSBIE), a reciprocalinsurance company licensed under the Insurance Act. OSBIE insures general public liability,property damage and certain other risks. Liability insurance is available to a maximum of$24,000,000 per occurrence.

The ultimate premiums over a five year period are based on the reciprocal's and the School Board'sactual claims experience. Periodically, the School Board may receive a refund or be asked to payan additional premium based on its pro rata share of claims experience. The current five year termexpires December 31, 2016.

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August 31, 2016

10. Expenses by Object

The following is a summary of the expenses reported on the Consolidated Statement of Operationsby object:

Budget Actual Actual2015/2016 2015/2016 2014/2015

ExpensesSalaries and wages $ 116,403,538 $ 120,030,090 $ 116,749,948Employee benefits 19,577,368 20,119,391 19,949,886Staff development 602,368 528,370 588,172Supplies and services 12,960,460 13,406,731 13,826,144Interest 3,303,766 3,303,766 3,516,871Rental 74,643 78,547 94,206Fees and contract services 12,698,652 12,865,729 12,831,174Other 175,129 293,595 153,107Amortization of tangible capital assets 8,731,767 8,660,108 8,532,493

$ 174,527,691 $ 179,286,327 $ 176,242,001

25

Peterborough Victoria Northumberland and Clarington Catholic District School Board


August 31, 2016

11. Tangible Capital AssetsAccumulated Net Book Net Book

Cost Amortization Value Value

Opening Additions/ Disposals Closing Opening Additions/ Disposals Closing 2015/2016 2014/2015

Transfers Transfers

Land $ 16,595,380 $ - $ - $ 16,595,380 $ - $ - $ - $ - $ 16,595,380 $ 16,595,380Land Improvements 6,756,197 424,204 (16,857) 7,163,544 2,119,369 473,246 (6,181) 2,586,434 4,577,110 4,636,828Buildings 248,145,867 5,139,893 - 253,285,760 77,922,177 6,282,133 - 84,204,310 169,081,450 170,223,690Portable Structures 3,731,353 61,549 - 3,792,902 2,738,504 188,106 - 2,926,610 866,292 992,849Leasehold Improvement 80,714 - - 80,714 30,267 20,178 - 50,445 30,269 50,447Other Buildings 65,412 - - 65,412 18,434 3,291 - 21,725 43,687 46,978Construction in Progress 1,766,352 (1,766,352) - - - - - - - 1,766,352Computer Hardware 4,889,493 568,985 (1,024,951) 4,433,527 2,415,884 932,303 (1,024,951) 2,323,236 2,110,291 2,473,609Computer Software 426,812 94,518 (118,940) 402,390 278,223 82,920 (118,940) 242,203 160,187 148,589Equipment - 5 year 29,346 - - 29,346 7,499 5,869 - 13,368 15,978 21,847Equipment - 10 year 2,738,086 322,692 (30,732) 3,030,046 1,272,070 288,407 (30,732) 1,529,745 1,500,301 1,466,016Equipment - 15 year 982,897 - - 982,897 665,428 65,526 - 730,954 251,943 317,469Furniture 376,008 - (68,077) 307,931 198,368 34,197 (68,077) 164,488 143,443 177,640New School Equipping 2,287,790 - (9,152) 2,278,638 1,019,169 228,321 (9,152) 1,238,338 1,040,300 1,268,621Vehicles 218,987 86,110 - 305,097 80,169 44,933 - 125,102 179,995 138,818

$ 289,090,694 $ 4,931,599 $ (1,268,709) $ 292,753,584 $ 88,765,561 $ 8,649,430 $ (1,258,033) $ 96,156,958 $ 196,596,626 $ 200,325,133

a) Asset Permanently Removed from Service

The School Board has identified one land and one building property that qualify as "assets permanently removed from service". $500 related to landand $196,005 related to building have been included in the net book value ending balance as of August 31, 2016.

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August 31, 2016

12. Accumulated Surplus

Accumulated surplus consists of the following:

2015/2016 2014/2015

Available for Compliance - UnappropriatedOperating accumulated surplus $ 3,854,919 $ 4,348,544

Available for Compliance - Internally AppropriatedRetirement gratuities 2,179,450 2,490,800WSIB 746,379 746,379School activities 247,159 216,250Committed capital projects 2,667,329 2,369,318Facilities and sites 1,638,702 1,638,702

Total Internally Appropriated 7,479,019 7,461,449

Unavailable for ComplianceInvested in tangible capital assets 16,599,631 16,309,962School generated funds 1,621,273 1,545,931Interest to be accrued (228,268) (247,383)Employee future benefits (11,800,745) (13,192,260)

Total Unavailable for Compliance 6,191,891 4,416,250

Total Accumulated Surplus $ 17,525,829 $ 16,226,243

13. Trust Funds

Trust funds administered by the School Board amounting to $212,629 (2015 - $208,580) have notbeen included in the consolidated statement of financial position nor have their operations beenincluded in the consolidated statement of operations.

27



August 31, 2016

14. Student Transportation Services of Central Ontario Transportation Consortium

On March 30, 2007, the School Board entered into an agreement with Kawartha Pine Ridge DistrictSchool Board and Conseil Scolaire De District Catholique Centre-Sud in order to provide commonadministration of student transportation in the Region. This agreement was executed in an effortto increase delivery efficiency and cost effectiveness of student transportation for each of theSchool Boards. Under the agreement, decisions related to the financial and operating activities ofStudent Transportation Services of Central Ontario are shared. No partner is in a position toexercise unilateral control.

The following provides condensed financial information:

2015/2016 2014/2015

Board BoardTotal Portion Total Portion

Expenses $27,994,940 $ 8,696,994 $ 27,786,223 $ 8,076,428

28

Recommendation from the Audit Committee on November 14, 2016 R.A.:

1. that the 2015-2016 audited financial statements be adopted as presented.


O-D.1

DIRECTIONAL POLICY/AP/PROTOCOL

Old #MN's new

##'sTitle

Approved by Board/Policy Committee

Review Date (Website)

ResponsibilityNOTES: NEW = green; red = re‐

worded; yellow = moved; responsibility column needs work

Plan to take to Policy Committee

Comments

DIRECTIONAL POLICY

100GOVERNANCE, VISION, STRATEGIC PRIORITIES

24‐May‐16 24‐May‐20 Director of Education

shared Principals at Director Meeting April 6, 2016 ‐ VPs emailed April 8, 2016 (not posted yet pending numbering system)

AP 1109 101Policy Development Review

27‐May‐14 1‐May‐19Director of Education et al

12‐Dec‐2016

BY‐LAWS new 102Governance By‐Laws and Standing Rules

Director of Education 2011, needs updating

AP new 103Multi‐Year Strategic Planning

Director of Education et al

AP new 104Selection of Director of Education

Director of Education & Superintendent ‐ HR

AP 1110 105 Student Trustee 28‐May‐13 1‐May‐18 Director of Education 13‐Feb‐2017

AP 710 105Delegations ‐ Board Committee Meetings

24‐May‐11 1‐May‐16 Director of Education

AP 711 106 Electronic Meetings 22‐Mar‐11 1‐Mar‐16 Director of Education

DIRECTIONAL POLICY

new 200CATHOLIC EDUCATION

Director of Education & Superintendent ‐ Faith

21‐Mar‐2017

AP new 201Promoting Catholicity in Schools

Superintendent ‐ Faith

AP new 202Board Diocesan Relations

Director of Education

Guideline 812 203Role of the Priest in the Schools

23‐Mar‐04 1‐Mar‐17 Director of Education

AP 811 204 School Liturgies 23‐Mar‐04 1‐Jan‐18Superintendent ‐ Faith

AP 816 205Environmental Stewardship

27‐Mar‐07 1‐Nov‐15Superintendent ‐ Faith & Program

POLICY REGISTER PLANNING NOVEMBER 2016 TO MARCH 2017 SCHEDULE (DATED NOV 10 2016)

Policy Register Planning dated 2016‐11‐10 1


Old #MN's new

##'sTitle






Comments


AP 813 206Admission to Catholic Schools

26‐Jan‐10 1‐Jan‐15Superintendent ‐ Business & Finance & Program

AP 808 618Transfer of Students out of Designated Boundary

24‐Jun‐03 1‐Apr‐14Superintendent ‐ Business & Finance

move to new home?

DIRECTIONAL POLICY

825 300STUDENT ACHIEVEMENT AND WELL‐BEING

24‐Jun‐14 1‐Jun‐19

Director of Education & Superintendents ‐ Student Success & Programs

New format done and posted

AP 825‐003 301Effective Instructional Practice

25‐Jan‐16 1‐Jan‐18Superintendent ‐ Program

AP 825‐007 302Assessment Evaluation and Reporting

25‐Jan‐16 1‐Jun‐19Superintendents ‐ Program & Student Success

807 Assessment Evaluation and reporting removed

AP NEW 303Student Leadership and Student Voice

datesDirector of Education & Superintendent ‐ Program

AP 817 304Supervised Alternative Learning

24‐May‐11 1‐May‐16Superintendent ‐ Student Success & Program

AP 810 305Out of School Activities

22‐Sep‐09 1‐Sep‐14Superintendent ‐ Program

AP 823 306 Home Schooling 28‐Sep‐04 1‐Jan‐18Superintendent ‐ Program

AP 824 307Instruction of Students Not Attending School

28‐Mar‐06 1‐Feb‐16Superintendent ‐ Student Success

AP 410 308 Nutrition 24‐Feb‐09 1‐Jun‐16Superintendent ‐ Program

Rename Healthy Eating & Healthy Schools



Old #MN's new

##'sTitle






Comments


AP 809 309Cooperative Education

25‐Nov‐03 1‐Oct‐18Superintendent ‐ Program & Student Success

AP 821 310 French Immersion 28‐May‐13 1‐May‐18Superintendent ‐ Program

AP 702 311 Research Requests 25‐Oct‐05 1‐Nov‐15

Superintendent ‐ Student Success & Communications Manager

move to program

DIRECTIONAL POLICY

501 400

RECRUITMENT, TALENT DEVELOPMENT, LEADERSHIP AND SUCCESSION PLANNING

27‐May‐14 1‐May‐19Director of Education & Superintendent ‐ Human Resources

Done and Posted

AP 501‐001 401Recruitment and Promotion

7‐Mar‐16 1‐Mar‐19Superintendent ‐ Human Resources

Done and Posted

AP 402 Leadership DevelopmentSuperintendent ‐ Human Resources

AP 503 403Criminal Record Checks

27‐Apr‐10 1‐Apr‐15 Superintendent ‐ HR

DIRECTIONAL POLICY

500EMPLOYEE RELATIONS

Director of Education & Superintendent ‐ HR

29‐Nov‐2016

AP 502 501Employee Charged with Criminal Offence

28‐Mar‐06 1‐Nov‐16 Superintendent ‐ HRconsider AP on Reporting Child Abuse & CAS Investigations

6‐Mar‐2017

AP 505 502

Employee Involvement ‐ Election to Public Office

28‐Mar‐06 1‐Nov‐16 Superintendent ‐ HR

NEW AP new 504 Attendance SupportSuperintendent ‐ Human Resources

MN

NEW AP 505Performance Appraisal

Superintendent - HR

AP 529 506 Reporting Absences 8‐Apr‐03 1‐Feb‐16 Superintendent - HR

NEW AP 507Disability Management

Superintendent - HR



Old #MN's new

##'sTitle






Comments


AP 402 508Workplace Harassment

24‐Sep‐02 1‐Jun‐15 Superintendent ‐ HR Combine 402 and 413

AP 413 509 Workplace Violence 22‐Jun‐10 1‐Jun‐15 Superintendent ‐ HR Combine 402 and 413

NEW AP 510 Conflicts of Interest Superintendent ‐ HRto include employees working for other business/organizations

AP 903 511Employee Acceptable Use of Board Technology

13‐Jun‐04 1‐May‐15Superintendent ‐ HR & Technology

AP 512Use of Board Technology

Superintendent ‐ HR & Technology

combined with Employee Acceptable Use of Board Technology ‐ to be deleted

DIRECTIONAL POLICY

600STEWARDSHIP OF RESOURCES

Director of Education & Superintendent ‐ Business & Finance

9‐Jan‐2017

AP 101 601Community Use of Board Facilities

22‐Oct‐02 1‐Jun‐16Superintendent ‐ Business & Finance

AP 105 602School Sites Operating Budget Surplus

25‐Jan‐16 1‐Sep‐20Director of Education & Superintendent ‐ Business & Finance

Part of EDC process 2014‐15 Aps just needed approved and review date updated

AP 106 603Alternative Arrangements for School Facilities

25‐Jan‐16 1‐Sep‐20Superintendent ‐ Business & Finance


AP 107 604Subdivision Residential Plan Review



AP 108 605School Site Selection





Old #MN's new

##'sTitle






Comments


Policy/AP/Appendix A, Appendix BA

109 606Pupil Accommodation Review

27‐Oct‐15 1‐Sep‐20Superintendent ‐ Business & Finance

AP 201 607Fundraising in Schools

28‐May‐13 1‐May‐18Superintendent ‐ Business & Finance

AP 202 608Fair Trade Purchasing

22‐Feb‐05 1‐Oct‐18Superintendent ‐ Business & Finance

AP 203 609Investment Surplus Funds

26‐May‐09 1‐May‐14Superintendent ‐ Business & Finance & Director of Education

AP 204 610 Purchasing 27‐Jun‐06 1‐Jun‐16Superintendent ‐ Business & Finance

GUIDELINES 205 611Expenditure Guidelines

27‐Mar‐12 1‐Mar‐17Superintendent ‐ Business & Finance

AP 208 612Reimbursement for Expenses Incurred on Board Business

24‐Oct‐06 1‐May‐17Superintendent ‐ Business & Finance

AP 209 613Fees for Learning Materials and Activities

28‐May‐13 1‐May‐18Superintendent ‐ Business & Finance

AP 301 614Video Surveillance Systems ‐ Board Facilities

26‐Sep‐06 1‐Nov‐16Superintendent ‐ Business & Finance

AP 403 615

Emergency Management Business Continuity Program

24‐Mar‐09 1‐Jan‐18Superintendent ‐ Business & Finance

GUIDELINES 1101 616Honoraria for Trustees

27‐Mar‐07 1‐Oct‐15Superintendent ‐ Business & Finance

GUIDELINES 1102 617 Trustee Expenses 23‐Mar‐10 1‐Mar‐15Director of Education & Superintendent ‐ Business & Finance



Old #MN's new

##'sTitle






Comments


DIRECTIONAL POLICY

826 700EQUITY AND INCLUSIVE EDUCATION

24‐Nov‐14 1‐Nov‐19Director of Education & Superintendent ‐ Equity

AP 706 701 Valuing Diversity 16‐Dec‐08 1‐Mar‐17Superintendent ‐ Equity

NEW AP 702Religious Accommodation

Superintendent ‐ Equity

AP 304 703Indigenous Education

23‐Jun‐09 1‐Apr‐15Superintendent ‐ FNMI

AP 704Accommodations For All Students

Director of Education & Superintendent ‐ Faith

DIRECTIONAL POLICY

800LEARNING AND WORK ENVIRONMENTS

Director of Education & Superintendent of HR

21‐Mar‐2017

AP 406 801Accessibility and Barrier Free

25‐Oct‐05 1‐Jan‐15Superintendent ‐ Special Education et al

AP 405 803Occupational Health and Safety

27‐Jun‐06 1‐Jun‐16 Superintendent ‐ HR

AP 407 804Staff Safety‐Special Needs Students

13‐Dec‐05 1‐Nov‐14Superintendent ‐ HR & Special Education

AP 408 805Reporting Child Abuse and Neglect

28‐May‐13 1‐May‐18 Superintendent ‐ HRProtocol ‐Joint School Board CAS 01 may 2018

AP 805 806Dress Code ‐ Students

11‐Sep‐01 1‐Jun‐15Superintendent ‐ Student Success

AP 902 807Student Acceptable Use of Technology

26‐Feb‐02 1‐May‐15Superintendent ‐ Technology

AP 904 808Personal Network Devices

25‐May‐10 1‐May‐15Superintendent ‐ Technology

AP 818 809Illness or Injury of a Student

22‐Jan‐13 1‐Jan‐18Superintendent ‐ Student Success



Old #MN's new

##'sTitle






Comments


AP 819 810Delegation of Authority

28‐May‐13 1‐May‐18Superintendent ‐ Safe Schools

Teachers in Charge

AP 806 811Opening Closing Exercises

25‐Sep‐01 1‐Apr‐14Superintendent ‐ Program

AP 815 812Pediculosis in Schools

27‐Jun‐06 1‐Nov‐16

Communications Manager & Superintendent ‐ Special Ed.

How do we handle student safety issues? AP on School Health issues

AP 825‐002 813Asthma Reducing the Risks (Ryan's Law)

26‐Jan‐16 Jan 26 2021Superintendent ‐ Special Education

New Policy 2016

AP 825‐005 814

Administration of Medication Procedures or Health Support Services and Emergency Response

26‐Jan‐16 26‐Jan‐21Superintendent ‐ Special Ed.

replaced by 825‐005 but keep appendixes 2,3,4, and 5 forms

AP 404 815Anaphylaxis ‐Reducing the Risks

24‐Feb‐04 1‐May‐17Superintendent ‐ Special Education

6‐Mar‐2017

AP 508 816 Inclement Weather 28‐May‐13 1‐May‐18Superintendent ‐ Business & Finance

DIRECTIONAL POLICY

new 900SAFE AND ACCEPTING SCHOOLS

Director of Education / Supertendent ‐ Safe Schools

10‐Jan‐2017

AP 814 901 Safe Arrivals 24‐May‐05 1‐May‐07Superintendent ‐ Safe Schools

3/7/2016

AP 411 902 Visitors to Schools 28‐Apr‐09 1‐Apr‐14Superintenent ‐ Safe Schools

Protocol new 903Police School Board Protocol

Superintendent ‐ Safe Schools et al

does this need to be in policy register?

10‐Jan‐2017

AP 412 904Lockdown Procedures

27‐Apr‐10 1‐Apr‐15Superintendent ‐ Safe Schools

10‐Jan‐2017



Old #MN's new

##'sTitle






Comments


AP new 905Bomb Threat Procedures

Superintendent ‐ Safe Schools

10‐Jan‐2017

AP 803 906Bullying Prevention & Intervention

22‐Jan‐08 1‐Oct‐18Superintendent ‐ Safe Schools

AP 804 907Physical Intervention with Students

24‐Nov‐09 1‐Nov‐14Superintendent ‐ HR & Safe Schools

AP 802 908

Progressive Discipline Promoting Positive Student Behaviour

22‐Jan‐08 1‐Oct‐18Superintendent ‐ Safe Schools

AP 709 909 Code of Conduct 10‐Jul‐01 1‐Oct‐18Superintendent ‐ Safe Schools

AP 801 910Safe Schools Suspension Expulsion Appeal

26‐Jun‐01 1‐Oct‐18Superintendent ‐ Safe Schools

DIRECTIONAL POLICY

1000PARENT AND COMMUNITY RELATIONS

Director of Education & Superintendent ‐ Special Education

29‐Nov‐2016

Policy 705 and Protocol (705‐001)

705 1001Supporting Community Concerns

15‐Dec‐15 1‐Dec‐19 Director of Education combine with 1002

PROTOCOL 705‐001 1002Addressing Public Concerns Protocol

17‐Sep‐15Director of Education & Communcations Manager

combine with 1001

AP 601 1003Catholic School Council

7‐Mar‐16 1‐Mar‐21 Director of Education

AP 602 1004Catholic Parent Engagement Committee

23‐Sep‐08 1‐Jun‐16 Director of Education



Old #MN's new

##'sTitle






Comments


707 1005Volunteers in Our Schools

1‐May‐06 1‐Jan‐18Director of Education & Superintendent of HR

DIRECTIONAL POLICY

1100 COMMUNICATIONSDirector of Education & Communcations Manager

PROTOCOL 308 1101Municipal FOI and PofP

28‐Jun‐11 1‐Jun‐16Communications Manager

AP 701 1102Distribution Materials

25‐Jan‐16 1‐Jan‐21Communications Manager

AP 712 1103 Media Relations 27‐Mar‐12 1‐Mar‐17Communications Manager

AP 704 1104Confidential Communication Students Staff

26‐Sep‐06 1‐Nov‐14Communications Manager

AP 708 1105 Advocacy 28‐May‐13 1‐May‐18Superintendent ‐ Business & Finance

AP 713 1106Naming of Schools ‐ Board Facilities

27‐Mar‐12 1‐Mar‐17Director of Education & Communications Manager

AP 703 1107Opening & Blessing of Schools / Additions

16‐Dec‐08 1‐Dec‐13Director of Education & Communications Manager

AP 103 1108 Display Flags 25‐Oct‐05 1‐Nov‐15Communications Manager

AP 104 1109Exhibits and Displays at Catholic Ed Centre

26‐Sep‐06 1‐Nov‐16Communications Manager

DIRECTIONAL POLICY

1200RECORDS AND INFORMATION

Director of Education & Communications Manager

14‐Nov‐2016

AP 305 1201Records and Information Management

26‐Oct‐10 1‐Oct‐15Communications Manager

Delete when directional policy passed



Old #MN's new

##'sTitle






Comments


AP 306 1202Privacy of Personal Information

26‐Oct‐10 1‐Oct‐15Communications Manager

combine with 308 and 306

AP NEW 1203OSR Policy (missing old policy 307)

Superintendent ‐ Programs & Communications Manager

13‐Feb‐2017

PROTOCOL 302 1204Custody Access to Students

24‐Mar‐09 1‐Mar‐14


combine with old 303 and 302

PROTOCOL 303 1204Parental Guardian Access Student Information

26‐Oct‐10 1‐Oct‐15


combine with old 303 and 302

AP 718 1205Copyright Protected Works

28‐May‐13 1‐May‐18Communications Manager

AP 309 1206 Historical Archives 10‐Feb‐04 1‐Mar‐15Director of Education & Communications Manager

DIRECTIONAL POLICY

1300 TRANSPORTATIONDIrector of Education & Superintendent ‐ Business & Finance

GUIDELINE 1001 1301 Student Eligibility 24‐Oct‐06 1‐May‐17Superintendent ‐ Business & Finance

AP 1002 1302Bus Operator Contracted Services


AP 1003 1303 Route Operation 24‐Oct‐06 1‐May‐17Superintendent ‐ Business & Finance

AP 1004 1304Safety and Conduct on School Buses

Superintendent ‐ Business & Finance

AP 1005 1305Bus Accidents and Resulting Injuries


AP 1006 1306 Student Safety 24‐Oct‐06 1‐May‐17Superintendent ‐ Business & Finance


Year Month to Policy MN's new ##'s Old # Title Plan to take to Policy Committee2016 November 500 (blank) EMPLOYEE RELATIONS 11/29/2016

1000 (blank) PARENT AND COMMUNITY RELATIONS 11/29/20161200 (blank) RECORDS AND INFORMATION 11/14/2016

December 101 1109 Policy Development Review 12/12/20162017 January 600 (blank) STEWARDSHIP OF RESOURCES 1/9/2017

900 new SAFE AND ACCEPTING SCHOOLS 1/10/2017903 new Police School Board Protocol 1/10/2017904 412 Lockdown Procedures 1/10/2017905 new Bomb Threat Procedures 1/10/2017

February 105 1110 Student Trustee 2/13/20171203 new OSR Policy (missing old policy 307) 2/13/2017

March 200 new CATHOLIC EDUCATION 3/21/2017501 502 Employee Charged with Criminal Offence 3/6/2017800 (blank) LEARNING AND WORK ENVIRONMENTS 3/21/2017812 815 Pediculosis in Schools 3/6/2017

Grand Total

Policy Register Planning Summary November 2016

O-F.1

That the Policy Development Committee recommend to the Board:

R.A.: that the Board approve the proposed revisions to the Policy Register dated November 10, 2016.


Achieving Excellence in Catholic Education through Learning, Leadership and Service

FRAMEWORK FOR POLICY DEVELOPMENT

Approved: May 27, 2014

*Revised July 18, 2016 *Revised October 11, 2016

Introduction Policy is “a set of organizational statements, values and perspectives adopted by a board, to direct a course of action.” In our Catholic Board, clarity of integration with our faith tradition and gospel values is critical.

Thoughtful, carefully developed policy provides a framework for ethical decision-making and guides the operations of the board. By giving final approval to all policies, trustees ensure that decisions reflect board values. At its highest level, policy helps to translate the vision and the intention of the school board into actions for its students. This is how school boards establish direction and give structure to their boards.

Boards across the province are recognizing the importance of staying “on message” about a few key priorities that create a student-centred learning climate, and recognizing that this focus requires meaningful adjustments to their policy-making role.

The Education Act, in describing the authority of school boards, sets out their specific authority to exercise power through policy. This authority rests with the Board of Trustees as a whole and represents the “voice” of the board. Individual board members demonstrate effectiveness through an ability to influence and help the board come to decisions as a group.

Policies fulfill the following purposes:

explain why things need to change;

communicate the board’s priorities and expectations in clear and easily understood language;

inform judgment and ensure long-term planning throughout the system;

help the board to focus on what is important – student learning;

improve decision-making by addressing issues central to authentic governance, such as the need to be accountable, or to address issues related to equity or safety;

rely on evidence, analysis and evaluation;

help the board to manage risk by considering the impact of direction to people and organizations;

are compliant with government mandates and requirements; and

strengthen relationships by actively engaging the board with its staff, parents and larger community, both to provide information and to communicate.

2

Differentiated Roles and Responsibilities of Trustees and the Director The Board of Trustees must comply with provincial government directives related to balancing the budget, codes of conduct, municipal freedom of information and protection of privacy, EQAO testing, etc. There are mandated aspects of their own policies which boards cannot change. On the other hand, there are aspects of governance, such as board goals, strategic planning, and student accommodation, which provide the opportunity to deeply engage stakeholders in setting directions for the board. Knowing the difference is at the heart of inspiring public confidence.

The Board of Trustees also needs to be clear about its role in developing policy which expresses overall direction and purpose. The Director of Education then develops, implements, and monitors administrative procedures which provide detailed direction to the staff and which must be consistent with board policies.

Policy - Trustees Policies provide direction and signal the major intentions and priorities of the elected board. They are few in number and broad in scope. Directional policy is expressed in the board goals and strategic directions and is clearly aligned with government priorities. Directional policies signal long-term institutional commitments to student achievement and well-being, to values, and to fairness.

Administrative Procedures – Staff Administrative Procedures, which are a mechanism to implement the policies of the elected board, are specific, detailed and focused. They enable all areas of the organization to fulfill their day-to-day responsibilities to students, employees and the public. The procedures are collected in manuals, handbooks and other resources. They can include guidelines for decision-makers and protocols that set out a prescribed course of action for specific circumstances. Administrative procedures are the responsibility of the director and his/her staff and are made available to the Board of Trustees.

Policy Categories for Student Achievement

The policies developed by elected school boards will address their significant governance roles and will include the following themes:

Vision, Values, and Goals

Boards develop a guiding vision about the centrality of student learning in their governance work, and create a set of fundamental principles, beliefs, or values. The vision and values keep boards focused on their student-centred strategic directions and should drive all decision-making by the board. In the policy about the board’s vision and

3

goals, the board creates the conditions and sets the context for student learning and well-being. This policy includes a description of the board’s values related to the teaching and learning environment and system capacity-building.

Governance and Planning

Boards describe their governance role in strategic planning, policy development, budget-setting as well as their understanding of the role of the elected board and the role of the Director of Education.

Program and Achievement Standards

This sets the direction and provides a framework for all of the district school board’s programs which have been designed to comply with provincial mandates as well as to reflect local community needs. In this area, the elected board articulates what it wants students to achieve and their philosophy regarding student achievement and well-being.

Learning Environment

The success, safety and well-being of every student are of paramount importance to boards. It is here that the elected board describes its commitment to safe schools, its respect for the role of students, and its commitment to equity and inclusion.

Personnel and Employee Relations

Every staff member of the district school board contributes to the board’s ability to achieve its goals. Through this policy area, the elected board articulates direction and expresses its beliefs and expectations with regard to its human resources. It also clearly articulates its values regarding succession planning, leadership and capacity building.

Parent/Community Relations

The engagement of parents and the community is crucial to developing and maintaining public confidence in the local school board to meet the long-term needs of children and citizens. In this policy statement, the board outlines the role of decision-making within the context of the responsibility of the board to make decisions. The board also expresses beliefs about volunteers, parent involvement and community partnerships.

Policy Register

All boards should have a thorough and well-constructed Policy Register posted on-line that highlights and supports the important governance function of the board. In addition to clearly defining the role of the board, the role of the Director of Education and the delegation of authority from the board to the director, it should include:

foundational statements which provide guidance and direction for all activities

within the board;

4

directions for how the board itself is to function, how individual trustees are to conduct themselves, and directions for the functioning of board committees and representatives;

statements as to how appeals and hearings will be conducted; and

non-delegable matters, such as policy-making and selection of the Director of Education

The Policy Register of the board must be supplemented by an Administrative Procedures Manual, the primary written document by which the Director of Education directs staff. The Procedures Manual must be entirely consistent with the board’s Policy Handbook. The development of two separate and distinct documents is meant to reinforce the distinction between the board’s responsibility to govern and the director’s executive or administrative duties.

Directional Policies Governance, Vision, Strategic Priorities Catholic Education Student Achievement and Well-being Recruitment, Talent Development, Leadership and Succession Planning Employee Relations Stewardship of Resources Equity and Inclusive Education Learning and Work Environments, Safe Schools Safe and Accepting Schools Parent and Community Relations Communications Records and Information Transportation

Process for Effective Policymaking – What makes a “good” policy?

Good policy aligns with the mission, vision and values, and strategic directions of the board.

Good policy is beneficial. It creates public value. Policy change should benefit individuals, organizations and services. Analysis of intended and unintended consequences is a crucial aspect of policy work.

The direction to be set, or the problem to be addressed, by policy change must be clear from the outset. Good policy making considers both the short and longer term systems’ impact. It uses evidence and information as the basis for analysis which should, in turn, be rational, comprehensive, thorough and balanced. Quantitative and qualitative information should be applied.

Good policy is ethical. Board Codes of Conduct espouse principles of integrity, respect and accountability that everyone in the board should apply to their work. The

5

processes used to develop policy need to be clearly communicated and widely understood. The processes should engage from the outset those individuals and organizations who will be affected by policy change.

Good policy is intelligible. Clarity and economy are essential features of good policy. A good policy should be no more than two or three pages in length and in plain English. Policy should be described in as few words as possible with clear messages which are readily understood. All policy documents are constructed, published and written in a particular time and place. They should be reviewed, refreshed, abandoned and/or replaced as the board moves forward. Effective policy development and implementation aligns with board milestones and targets, and responds rapidly to emerging challenges and changes of direction. It foresees the challenges of implementation and adapts to the shifting realities of operational environments.

Good policy is reviewed and evaluated. As part of its process, the Board of Trustees should establish an annual policy agenda with a schedule for regular review and monitoring of progress throughout the board meeting agendas. Here again, this should be done with a view to aligning board priorities and maximizing time for discussion and reflection.

PROCESS

Identification of Policy Issues

The identification of the need for a board policy or the need for review or revision of an existing board policy may be initiated by board members, constituent groups, a board’s policy committee, students, or staff members. The need for change could also be identified as a result of policy directives from the Ministry of Education, or as a result of regulations or legislation at the federal, provincial, or municipal level.

Development of Draft Policy

When the Board of Trustees makes a decision to develop a policy or revise an existing policy, a first step involves consultation with constituent groups who may have an interest in the policy. This could include students, parents, staff, employee unions and the broader community.

The school board’s senior staff prepares a draft policy that incorporates the input received. The draft is considered by the Board of Trustees or a committee of the board to allow for more input. A final draft reflecting this input is submitted to the board for approval. Once approved, the document becomes board policy and goes into effect.

Implementation

The elected board is responsible for implementing its own policies and is responsible for the formal delegation of authority to the Director of Education to implement its broad goals and expectations. The implementation plan for a board policy will include

6

information about administrative procedures that support the policy and a communication plan to ensure that all stakeholders are notified about the new or revised policy.

Policy Review

It is necessary to review policies on a regular basis to ensure their relevance to the current school board environment and their compliance with applicable legislation and Ministry policy directives. At the time of adopting a policy, the elected board usually specifies the date it will be due for review.

Identification of Policy Issue

↓ Development of Draft Policy, Input, and Final Approval

↓ Implementation

↓ Review of Policy

A POLICY CHECKLIST

Policy documents should be brief, written in plain English and include the following core elements:

Purpose/intention: a brief, clear and direct explanation of what the policy is intended to achieve and to whom it is intended to apply.

Legislative base: a reference to the legislation that provides the authority for the policy statement.

Scope: to whom and to what the policy applies, where the policy will have effect and the public value it will add.

Context: a brief description of the context within which the policy will operate, including connections with government directions.

Principles: a description of the principles that have shaped the development of the policy and their effect on the way in which it should be applied.

Responsibility: identification of whether the board is solely responsible for the implementation of the policy (e.g., Governance By-Laws and Standing Rules, Board Operations, Board Members’ Code of Conduct, Selection of the Director) or whether the board has delegated responsibility to the director to implement the board’s expectations across the district (Board Vision and Goals, Board Expectations for Student Achievement and Well-Being).

Policy statement: the policy itself.

7

Evaluation process: a description of the way in which the impact of the policy will be assessed and a timeline for this.

Review date: a date for review of the policy.

Document and version control: the date of original approval of the policy and any subsequent review dates.

Contacts, supporting tools and resource people: as a minimum, a contact person who can assist with inquiries about the policy and any other tools or supporting materials that will help the policy to be understood and successfully implemented.

RESPONSIBILITIES FOR POLICY DEVELOPMENT

The Board of Trustees is responsible for:

Defining, articulating and directing the PVNC Catholic District School Board’s mandate to support student achievement and well-being in a Catholic learning community supported by the Multi-Year Strategic Plan

Setting direction and policy that governs the PVNC Catholic District School Board

Reviewing and considering for approval all new and revised policies recommended for consideration by the Policy Committee

Understanding and communicating with members of the community the content of all Board policies

Assigning responsibility to the Director of Education for operationalizing and managing ongoing policy of the Board.

Monitoring and holding the Director of Education accountable respecting the implementation and operation details of all Board Policies.

Policy Committee is responsible for:

Reviewing and amending Board policies

Recommending new or existing revised policies to the Board of Trustees for final approval

The Director of Education is responsible for:

Implementation and operational details of all Board policies

Ensuring that senior administration and designated staff are responsible for the content and implementation of Board procedure

Lead Superintendent is responsible for:

Researching and authoring new or revised Board policies with a representative and integrated team for consideration by the Administrative Council and the Policy Committee

8

Superintendents are responsible for:

Providing input to ensure the policy captures the specific and relevant concerns that may arise from their family of schools and their particular portfolios eg, Human Resources, Special Education, Equity, etc.

Advisory Committees (SEAC, CPEC), School Councils, Unions and Federations and staff are responsible for:

Providing input on relevant Board policies

Adhering to the instructions contained in Board policy

Identifying and communicating Board policies which require review to the Director of Education or Superintendent for consideration

Principals are responsible for:

Leading their school communities in communicating, understanding,

Implementing and adhering to board policies Teachers and support staff are responsible for:

Being familiar with, understanding and adhering to board policies Communications Staff is responsible for:

Ensuring the language used in the policy is accessible to all of our stakeholders

Supporting the consultation process through effective and wide spread communication

Supporting a variety of communication strategies to ensure implementation Approved May 27, 2014

9

APPENDIX A

Differentiating Between Policy and Administrative Procedure

The elected board governs and the director manages the board on a daily basis. The board exercises its role through the adoption of policy, establishing goals, monitoring progress and engaging with its communities. The job of the Director of Education is to provide leadership in turning the broad directives of the board into reality throughout all the operations of the district school board. It is up to the director, through his/her staff, to develop appropriate procedures and processes to ensure effective implementation of policy and strategic plans.

Policy

Policies provide direction and signal the major intentions and priorities of the elected board. They are few in number and broad in scope. Directional policy is expressed in the board goals and strategic directions and is clearly aligned with government priorities. Directional policies signal long-term institutional commitments to student achievement and well-being, to values, and to fairness.

The Policy Template

Board Logo Policy Number

Title of Policy

Date Approved

Projected Review Date

Policy Statement

Purpose

Alignment with Multi-Year Strategic Plan (MYSP)

Responsibilities

Progress Indicators

Definitions

References Administrative Procedures

Administrative Procedures, which are a mechanism to implement the policies of the elected board, are specific, detailed and focused. They enable all areas of the organization to fulfill their day-to-day responsibilities to children and students, employees and the public. The procedures are collected in manuals, handbooks and

other resources. They can include guidelines for decision-makers and protocols that set out a prescribed course of action for specific circumstances. Administrative procedures are the responsibility of the director and his/her staff and are made available to the Board of Trustees.

Administrative Procedures Template

Board Logo

Title of Administrative Procedures

Date Approved

Projected Review Date

Directional Policy Alignment

Alignment with MYSP

Action Required

Responsibilities

Progress Indicators

Definitions

References Resource:

http://modules.ontarioschooltrustees.org/en/read/authentic-governance-through-ethical- leadership

Approved: May 27, 2014

11

psmith

Typewritten Text

(last copy had progress indicators after Definitions)

That the Policy Development Committee recommend to the Board: R.A.: that the Board approve the REVISED Framework for Directional

Policy Development dated October 11, 2016 as presented. November 14, 2016 Administration

O-F.2

TITLE OF DIRECTIONAL POLICY:

Records and Information Management (RIM)

DATE APPROVED:

PROJECTED REVIEW DATE:

September 2021

POLICY: The Peterborough Victoria Northumberland and Clarington (PVNC) Catholic District School Board recognizes that records and information are strategic assets that must be managed securely, efficiently and effectively for present and future generations. PVNC is committed to maintaining a reliable and accessible record of Board actions, transactions and decisions through a coordinated and integrated approach to records and information management. Records and information created in the course of Board business are the property of the Board. The willful destruction, alteration, deletion, removal from the custody or control of the Board, concealment, or private use of Board records and information is against Board policy unless done so in accordance with the Board’s approved records and information management retention schedule. This policy applies to all formats of information and records. PURPOSE: The purpose of the Records and Information Management (RIM) Policy is to support the Board in its obligation to strategically maintain records and information, adhere to relevant legislation and ensure the efficient creation, maintenance, retrieval, security, storage, and disposition of records.

BOARD DIRECTIONAL POLICY

DIRECTIONAL POLICY TITLE

RECORDS AND INFORMATION

MANAGEMENT (RIM)

DIRECTIONAL POLICY NUMBER

1200

psmith

Typewritten Text

Revised 2016-11-14 Admin Council

psmith

Typewritten Text

DP-RECORDS AND INFORMATION MANAGEMENT DP-1200

Page 2 of 5

This policy will assist the Board in:

Maintaining an accurate account of our students’ journey through their Catholic Education

Providing accountability and transparency to students, parents, staff, community stakeholders and members of the public

Fostering informed and evidence-based decision making

Enhancing the accessibility, integrity, security and regulatory compliance of the Board’s records and information

Limiting information proliferation and the resulting costs and risks

Preserving information for the benefit of present and future generations ALIGNMENT WITH MULTI-YEAR STRATEGIC PLAN: The Records and Information Management (RIM) Policy supports our Vision for Achieving Excellence in Catholic Education through Learning, Leadership and Service. This Vision calls the Board to these Strategic Priorities:

Ensure our structures, processes, relationships, and actions reflect our Gospel Values and Catholic Social Teachings

Implement the most effective, evidenced-based instructional and assessment practices to help all students meet the Catholic School Graduate Expectations

Embed technology to support digital literacy, creativity, innovation, collaboration, and the learning needs of all students

Develop the intellectual, spiritual, mental, physical, and emotional well-being of students in safe, diverse, respectful, and faith-filled learning environments

Implement fair and transparent processes in recruitment, leadership, talent development, and succession planning to ensure our employees have the necessary knowledge, skills, and attributes to support our Vision

RESPONSIBILITIES: The Board of Trustees is responsible for:

Defining, articulating and directing the PVNC mandate to support student achievement and well-being in a Catholic learning community supported by the Multi-Year Strategic Plan.

Setting direction and policy that governs PVNC.


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Reviewing and considering for approval the RIM Policy recommended for consideration by the Policy Development Committee.

Understanding and communicating to members of the community the content of the RIM Policy.

Assigning responsibility to the Director of Education for operationalizing and managing the RIM Policy.

Monitoring and holding the Director of Education accountable respecting the implementation and operational details of the RIM Policy.

The Director of Education is responsible for:

Providing leadership regarding implementation and operational details in the RIM Policy.

Providing direction to staff in the development of administrative procedures and practices to ensure implementation of the RIM Policy.

Superintendents of Schools and System Portfolios are responsible for:

Providing leadership and supports for principals/vice-principals, managers, administrative assistants, and all departmental staff in their knowledge, understanding, and implementation of the RIM Policy.

Managers are responsible for:

Providing leadership, management and support for the members of their department in their knowledge, understanding, and implementation of the RIM Policy.

The Communications Manager is responsible for:

Overseeing the Records and Information Management office and the development, implementation and maintenance of the Board’s records and information management strategy and Records and Information Management Retention Schedule.

The Records and Information Management Coordinator is responsible for:

Coordinating the Board’s records and information management strategy and facilitating the maintenance of the Records and Information Management Retention Schedule.

Serving the information management interests of the Board, the Catholic Education Centre, school communities, and the broader public.


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Principals and Vice-Principals are responsible for:

Providing leadership, management and support for the members of their school communities in their knowledge, understanding, and implementation of the RIM Policy.

Staff are responsible for:

Maintaining accurate and reliable records in accordance with this policy and all related Board policies, administrative procedures and supporting documents.

Working collaboratively with colleagues to successfully implement the RIM Policy.

Being proactive and self-directed in building their knowledge and understanding of the RIM Policy as it relates to their role.

PROGRESS INDICATORS:

Maintain and/or develop administrative procedures and practices to support the RIM Policy.

Maintain a Board-approved records and information management retention and classification schedule.

DEFINITIONS: Information is facts and data acquired through reading, study and experience. Record is any preserved information created, collected and maintained for business and operating purposes, legal obligations, or both, regardless of medium or form. Records and Information Management is the key component of an information governance scheme. It supports the effective management of information of evidential value throughout its full life cycle; from creation to final disposition intent on the efficient and economical delivery of school board programs and services. It applies to all business and program applications and technology systems. Confidential Information is information that is not readily available publicly and is privileged for the use of School Board business operations. Examples include draft policy and in-camera minutes. Personal Information is any information that renders an individual identifiable. Examples include student report cards and letters of suspension.


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REFERENCES:

PVNC Catholic District School Board Vision and Strategic Priorities 2014-2017

That the Policy Development Committee recommend to the Board: R.A.: that the DRAFT Directional Policy 1200 – Records and Information

Management (RIM) be distributed to the system for feedback. AND

that the final DRAFT Directional Policy 1200– Records and Information Management (RIM), reflecting changes from the feedback process be brought back to the Board for approval.


O-F.3

regular board meeting - pvnccdsb · 6. approval of the minutes of the october 25, 2016 regular...

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