School Jurisdictions Financial Information

other information unaudited summary of school jurisdictions financial information
Summary of School Jurisdictions

financial information
2012-2013 Education Annual Report
179
Unaudited
Unaudited Summary
Summary of
of School
SchoolJurisdictions
Jurisdictions
Financial
Financial Information
Information
(includes School Boards and Charter Schools)

Unaudited Summary of School Jurisdictions Statements of Financial Position
Unaudited Summary of School Jurisdictions Statements of Operations and Changes in
Financial Position
Summary of Significant Accounting Policies
Disclosure of Salaries and Benefits for Superintendent Positions
For additional information:

The audited financial statements of school jurisdictions are available on Alberta
Educations website at http://education.alberta.ca/admin/funding/audited
A printed copy of the audited financial statements of school jurisdictions (in three
volumes) is available for reference at the following Alberta depository libraries:
Alberta Government Library 44 Capital Boulevard Site
Alberta Legislature Library
Calgary Public Library
Edmonton Public Library
University of Alberta Library
University of Calgary Library
180
Statements of Financial Position

Unaudited
Summary
of School Jurisdictions'
As
at August 31,
2012
As at August 31, 2012

(in dollars)
1,659,486
106,799
121,062
1,887,347
432,173
2,319,520
548,102
107,305
655,407
364,508
1,019,915
NET ASSETS
Unrestricted net assets
$
Operating Reserves
Accumulated Operating Surplus (Deficit)
Investment in capital assets
Capital Reserves*
Total Capital Funds
Total net assets
$
TOTAL LIABILITIES AND NET ASSETS $
1,231,940
1,231,940
67,665
67,665
1,299,605
2,319,520
Trust assets
Long term accounts receivable
Long term investments
Capital assets
TOTAL ASSETS
LIABILITIES
Current:
Bank indebtedness
Accounts payable and accrued liabilities
Deferred revenue
Deferred capital allocations
Current portion of long term debt
Trust liabilities
Employee future benefits liability
Long Term Debt
Other long term liabilities
Unamortized capital allocations
TOTAL LIABILITIES
Aspen View
Regional
Div. # 19
$
$
Aurora
School
Ltd.
9,392,879
477,263
85,355
9,955,497
22,246,225
32,201,722
2,382,204
1,264,400
2,563,332
396,215
6,606,151
434,516
862,488
18,592,243
26,495,398
1,912,963
902,690
2,815,653
2,395,279
495,392
2,890,671
5,706,324
32,201,722
$
$
Battle River
Regional
Div. # 31
3,956,685
70,991
1,738
4,029,414
2,880,273
6,909,687
302,433
24,171
326,604
1,456,826
1,783,430
3,702,810
3,702,810
1,423,447
1,423,447
5,126,257
6,909,687
$
$
8,548,200
1,226,023
411,242
329,393
10,514,858
1,060,971
37,740,340
49,316,169
3,455,358
2,826,806
120,546
590,294
6,993,004
1,060,971
2,154,105
21,949,743
32,157,823
3,827,588
3,827,588
13,046,199
284,559
13,330,758
17,158,346
49,316,169
*Capital reserves are funds set aside by the board to meet future capital
expenditures. Once the capital reserves are established, the funds
cannot be spent on operating purposes without prior ministerial approval.
** Ceased operations after June 30, 2012
181
ASSETS
Current:
Cash and temporary investments
Accounts receivable (net after allowances)
Prepaid expenses
Other current assets
Almadina
School
Society

Unaudited
Summary
As
at August 31,
2012
(in dollars)
ASSETS
Current:
Prepaid expenses
Trust assets
Capital assets
TOTAL ASSETS
LIABILITIES
Current:
Bank indebtedness
Deferred revenue
Black Gold
Regional
Div. # 18
$
4,896,402
1,157,969
540,236
456,734
7,051,341
277,268
157,472
312,300
56,673,817
64,472,198
NET ASSETS
$
Operating Reserves
Capital Reserves*
Total Capital Funds
Total net assets
$
570,687
8,377,401
8,948,088
6,846,273
2,271,974
9,118,247
18,066,335
82,538,533
Trust liabilities
Long Term Debt
TOTAL LIABILITIES
11,332,089
2,020,473
277,789
298,693
13,929,044
277,268
4,043,096
64,289,125
82,538,533
Buffalo Trail
Public
Schools
Regional
Div. # 28
Boyle Street
Education
Centre
$
$
$
$
$
1,480,438
56,406
6,768
13,079
1,556,691
31,489
13,248
1,601,428
16,445
20,981
37,426
31,489
68,915
1,519,265
1,519,265
13,248
13,248
1,532,513
1,601,428
$
$
$
$
3,797,924
692,466
353,965
3,178
4,847,532
772,061
38,399,050
44,018,643
1,835,152
1,018,257
20,440
590,261
3,464,110
772,061
2,248,674
32,930,453
39,415,298
798,971
1,016,797
1,815,768
2,629,662
157,915
2,787,576
4,603,345
44,018,643
Calgary
Arts
Academy
Society
$
$
$
$
$
602,448
26,463
80,356
709,267
467,147
1,176,414
130,728
299,372
430,100
210,316
640,416
279,167
279,167
256,831
256,831
535,998
1,176,414
182

Unaudited
Summary
As
at August 31,
2012

(in dollars)
4,407,874
41,410
82,767
4,194
4,536,245
8,854
91,823
4,636,922
50,099,407
20,879,308
2,186,703
846,623
74,012,041
383,963
409,894,314
$ 484,290,318
88,201,220
27,641,345
10,442,951
495,736
126,781,252
107,741,671
824,050,531
$ 1,058,573,454
37,639,520
7,044,480
6,091,202
296,389
51,071,591
383,963
109,300
1,008,399
376,142,364
$ 428,715,617
183,244
900,423
54,022
1,137,689
6,543
1,144,232
NET ASSETS
$
Operating Reserves
Capital Reserves*
Total Capital Funds
Total net assets
$
3,454,888
3,454,888
37,802
37,802
3,492,690
4,636,922
Trust assets
Capital assets
TOTAL ASSETS
LIABILITIES
Current:
Bank indebtedness
Deferred revenue
Trust liabilities
Long Term Debt
TOTAL LIABILITIES
Calgary
Science
School
Society
Calgary
School
Dist. # 19
6,764,526
4,471,943
11,236,469
32,447,163
11,891,069
44,338,232
$ 55,574,701
$ 484,290,318
72,254,825
50,318,781
12,512,153
5,455,223
140,540,982
18,977,061
24,552,414
326,877
674,472,561
858,869,895
2,810,336
25,699,990
28,510,326
119,570,333
51,622,900
171,193,233
$ 199,703,559
$ 1,058,573,454
$
$
$
$
1,746,010
53,544
87,753
1,887,307
699,971
2,587,278
77,829
825,783
903,612
321,293
1,224,905
983,695
983,695
378,678
378,678
1,362,373
2,587,278
183
ASSETS
Current:
Prepaid expenses
Calgary
Roman
Catholic Sep.
School
Dist. # 1
Calgary
Girls'
School
Society

Unaudited
Summary
As
at August 31,
2012
(in dollars)
ASSETS
Current:
Prepaid expenses
Trust assets
Capital assets
TOTAL ASSETS
LIABILITIES
Current:
Bank indebtedness
Deferred revenue
Trust liabilities
Long Term Debt
TOTAL LIABILITIES
CAPE-Centre
for Academic
and Personal
Excellence
Institute
Canadian
Rockies
Regional
Div. # 12
$
NET ASSETS
$
Operating Reserves
Capital Reserves*
Total Capital Funds
Total net assets
$
311,363
911,810
68,196
1,291,369
331,207
87,000
38,817,311
40,526,887
1,255,141
1,256,995
645,009
3,157,145
331,207
72,402
3,172,677
54,339
32,329,985
39,117,755
**Cardiff
Roman
Catholic Sep.
School
Dist. # 684
96,953
11,337
88,293
196,583
223,406
429,291
849,280
82,284
36,488
3,716
122,488
3,025
377,936
503,449
(1,449,204) $
(1,449,204)
2,669,635
188,700
2,858,335
1,409,131 $
40,526,887 $
301,223
301,223
44,608
44,608
345,831
849,280
$
$
Chinook's
Edge
School
Div. # 73
84,343
1,250
85,593
85,593
8,691,696
1,324,572
1,076,385
143
11,092,796
1,086,553
108,977
120,980,300
$ 133,268,626
71,398
71,398
71,398
14,195
14,195
14,195
85,593
3,400,337
2,316,725
1,046,134
422,357
7,185,553
1,086,553
212,087
287,762
97,106,645
$ 105,878,600
1,219,457
2,307,030
3,526,487
23,163,539
700,000
23,863,539
$ 27,390,026
$ 133,268,626
184

Unaudited
Summary
As
at August 31,
2012 of School Jurisdictions'

(in dollars)
Clearview
School
Div. # 71
3,382,367
4,786,363
545,834
294,626
9,009,190
599,459
81,490,894
91,099,543
1,925,152
1,565,420
152,606
1,214,976
4,858,154
599,459
299,566
2,188,819
75,271,604
83,217,602
NET ASSETS
$
Operating Reserves
Capital Reserves*
Total Capital Funds
Total net assets
$
169,689
4,846,820
5,016,509
2,815,493
49,939
2,865,432
7,881,941
91,099,543
Trust assets
Capital assets
TOTAL ASSETS
LIABILITIES
Current:
Bank indebtedness
Deferred revenue
Trust liabilities
Long Term Debt
TOTAL LIABILITIES
$
$
East Central
Alberta
Catholic Sep.
Schools
Regional
Div. # 16
**Cunningham
Roman
Catholic Sep.
School
Dist. # 704
4,260,205
353,332
178,431
114,244
4,906,212
239,969
35,258,149
40,404,330
649,460
486,748
266,555
243,210
1,645,973
239,969
982,477
28,213,700
31,082,119
113,794
2,961,079
3,074,873
5,818,762
428,576
6,247,338
9,322,211
40,404,330
$
$
41,620
41,620
41,620
26,830
26,830
26,830
14,790
14,790
14,790
41,620
$
$
6,329,493
736,250
137,566
7,203,309
149,938
21,441,895
28,795,142
613,636
1,137,615
1,751,251
149,938
18,509,440
20,410,629
1,760,998
2,556,959
4,317,957
2,912,482
1,154,074
4,066,556
8,384,513
28,795,142
185
ASSETS
Current:
Prepaid expenses
Christ the
Redeemer
Catholic Sep.
Regional
Div. # 3

Unaudited
Summary
As
at August 31,
(in dollars)
ASSETS
Current:
Prepaid expenses
Trust assets
Capital assets
TOTAL ASSETS
LIABILITIES
Current:
Bank indebtedness
Deferred revenue
Trust liabilities
Long Term Debt
TOTAL LIABILITIES
East Central
Francophone
Education
Region # 3
$
NET ASSETS
$
Operating Reserves
Capital Reserves*
Total Capital Funds
Total net assets
$
Edmonton
Catholic Sep.
School
Dist. # 7
Elk Island
Catholic Sep.
Regional
Div. # 41
Edmonton
School
Dist. # 7
173,818
220,171
21,531
415,520
44,273
39,973,516
40,433,309
39,447,352
14,474,105
2,436,220
172,833
56,530,510
3,851,019
219,959,383
$ 280,340,912
59,990,583
15,014,299
1,109,271
4,667,888
80,782,041
3,008,230
684,875,582
$ 768,665,853
203,102
224,787
87,055
514,944
44,273
38,028,053
38,587,270
29,350
27,777,611
8,473,609
2,770,215
363,128
39,413,913
3,851,019
4,878,943
279,229
192,750,130
$ 241,173,234
32,234,989
15,550,192
4,495,894
1,529,862
53,810,937
3,008,230
898,540
568,325,364
$ 626,043,071
(99,424) $
8,713,627
(99,424)
8,713,627
1,945,463
26,566,899
3,887,152
1,945,463
30,454,051
1,846,039 $ 39,167,678
40,433,309 $ 280,340,912
23,153,299
23,153,299
114,121,814
5,347,669
119,469,483
$ 142,622,782
$ 768,665,853
$
$
8,941,359
2,053,031
175,019
17,030
11,186,439
37,824
61,118,566
72,342,829
3,421,396
3,083,741
1,240,135
162,230
7,907,502
37,824
315,118
314,330
55,434,001
64,008,775
746,770
2,116,196
2,862,966
5,208,029
263,059
5,471,088
8,334,054
72,342,829
186

Unaudited
Summary
As
at August 31,
2012

(in dollars)
21,730,785
2,007,348
697,201
24,435,334
3,719,647
52,227,985
80,382,966
7,738,585
3,799,819
14,922
997,132
12,550,458
3,719,647
2,071,325
45,027,899
63,369,329
NET ASSETS
$
Operating Reserves
Capital Reserves*
Total Capital Funds
Total net assets
$
11,955,514
11,955,514
4,448,992
609,131
5,058,123
17,013,637
80,382,966
Trust assets
Capital assets
TOTAL ASSETS
LIABILITIES
Current:
Bank indebtedness
Deferred revenue
Trust liabilities
Long Term Debt
TOTAL LIABILITIES
Evergreen
Catholic Sep.
Regional
Div. # 2
$
$
FFCA
Charter
School
Society
8,231,594
1,057,069
309,844
9,598,507
49,172
58,600,541
68,248,220
2,013,408
1,278,846
1,629,952
300,844
5,223,050
49,172
1,279,945
54,937,322
61,489,489
206,333
3,561,139
3,767,472
2,082,438
908,821
2,991,259
6,758,731
68,248,220
$
$
Foothills
School
Div. # 38
3,220,400
178,349
83,323
3,482,072
76,327
2,048,169
1,001,917
6,608,485
517,676
2,319,072
54,080
2,890,828
76,327
101,665
133,257
3,202,077
2,693,493
2,693,493
712,915
712,915
3,406,408
6,608,485
$
$
16,553,740
1,213,488
510,367
18,277,595
422,239
75,638,757
94,338,591
2,366,469
3,813,463
479,773
228,128
6,887,833
422,239
176,377
1,059,122
67,485,993
76,031,564
8,284,706
8,284,706
6,865,514
3,156,807
10,022,321
18,307,027
94,338,591
187
ASSETS
Current:
Prepaid expenses
Elk Island
Public
Schools
Regional
Div. # 14

Unaudited
Summary
As
at August 31,
2012
(in dollars)
ASSETS
Current:
Prepaid expenses
Trust assets
Capital assets
TOTAL ASSETS
LIABILITIES
Current:
Bank indebtedness
Deferred revenue
Trust liabilities
Long Term Debt
TOTAL LIABILITIES
Fort McMurray
Roman
Catholic Sep.
School
Dist. # 32
Fort McMurray
Public
School
Dist. # 2833
$
Fort Vermilion
School
Div. # 52
11,794,448
1,931,948
775,046
14,501,442
643,871
350,000
84,702,953
$ 100,198,266
12,563,630
8,330,994
73,698
20,968,322
857,035
2,849,619
88,699,118
$ 113,374,094
3,262,374
3,799,010
10,244,475
107,920
17,413,779
857,035
539,600
74,827,403
93,637,817
200,000
719,581
919,581
13,227,587
5,589,109
18,816,696
$ 19,736,277
$ 113,374,094
3,749,319
2,543,026
896,002
7,188,347
643,871
77,154,479
84,986,697
NET ASSETS
$
2,094
Operating Reserves
6,080,384
6,082,478
7,548,466
1,580,625
Capital Reserves*
Total Capital Funds
9,129,091
Total net assets
$ 15,211,569
TOTAL LIABILITIES AND NET ASSETS $ 100,198,266
$
$
$
$
Golden Hills
School
Div. # 75
5,797,457
1,757,597
54,617
12,881
7,622,552
360,016
52,759,518
60,742,086
3,074,233
921,536
0
189,865
4,185,634
360,016
113,268
365,011
45,549,469
50,573,398
2,666,026
2,666,026
6,655,066
847,596
7,502,662
10,168,688
60,742,086
$
$
13,234,704
2,506,620
211,636
256,207
16,209,166
119,647
48,531,655
64,860,468
2,379,200
3,993,893
490,438
379,985
7,243,517
119,647
298,517
1,886,623
40,374,284
49,922,588
1,029,236
6,804,326
7,833,562
5,965,794
1,138,524
7,104,318
14,937,880
64,860,468
188

Unaudited
Summary
As
at August 31,

(in dollars)
Grande Prairie
School
Dist. # 2357
6,538,491
944,311
143,194
51,514
7,677,510
34,593
143,262
70,824,127
78,679,492
2,162,529
3,563,836
617,659
363,268
6,707,292
34,593
476,525
65,425,896
72,644,306
NET ASSETS
$
Operating Reserves
Capital Reserves*
Total Capital Funds
Total net assets
$
11,321
878,502
889,823
4,558,431
586,932
5,145,363
6,035,186
78,679,492
Trust assets
Capital assets
TOTAL ASSETS
LIABILITIES
Current:
Bank indebtedness
Deferred revenue
Trust liabilities
Long Term Debt
TOTAL LIABILITIES
Grande
Yellowhead
Public
School
Div. # 77
$
$
7,842,617
1,394,865
677,917
101,864
10,017,263
1,248,710
72,778,087
84,044,060
1,739,747
2,619,300
306,926
538,280
5,204,253
1,248,710
2,019,700
68,814,203
77,286,866
1,035,154
3,031,463
4,066,617
1,405,903
1,284,674
2,690,577
6,757,194
84,044,060
$
$
Grasslands
Regional
Div. # 6
12,950,977
422,523
231,447
56,642
13,661,589
813,073
7,500
33,148,014
47,630,176
2,079,482
1,241,525
153,214
3,474,221
813,073
184,546
25,267,490
29,739,330
2,927,352
4,435,758
7,363,110
7,542,761
2,984,975
10,527,736
17,890,846
47,630,176
$
$
8,343,197
1,327,969
149,098
125,617
9,945,881
346,112
34,379,611
44,671,604
1,593,603
2,604,418
35,982
429,775
4,663,778
346,112
2,488,104
27,519,131
35,017,125
1,288,147
4,070,642
5,358,789
3,942,599
353,093
4,295,692
9,654,481
44,671,606
189
ASSETS
Current:
Prepaid expenses
Grande Prairie
Roman
Catholic Sep.
School
Dist. # 28

Unaudited
Summary
As
at August 31,
2012
ASSETS
Current:
Prepaid expenses
(in dollars)
Greater
Greater
Southern
Southern
Public
Sep. Catholic
Francophone
Francophone
Education
Education
Region # 4
Region # 4
Greater North
Central
Francophone
Education
Region # 2
3,566,528
2,045,254
220,547
5,832,329
36,743
107,290
23,491,180
29,467,542
1,133,233
2,387,237
3,520,470
36,743
218,600
15,835,261
19,611,074
NET ASSETS
$
Operating Reserves
Capital Reserves*
Total Capital Funds
Total net assets
$
1,450,549
120,000
1,570,549
7,655,919
630,000
8,285,919
9,856,468
29,467,542
Trust assets
Capital assets
TOTAL ASSETS
LIABILITIES
Current:
Bank indebtedness
Deferred revenue
Trust liabilities
Long Term Debt
TOTAL LIABILITIES
$
$
2,414,127
877,428
59,369
3,350,924
393,961
669,085
22,789,725
27,203,695
308,546
1,185,263
160,792
1,654,601
393,961
22,351,308
24,399,870
1,231,037
1,134,375
2,365,412
438,413
438,413
2,803,825
27,203,695
$
$
Greater
St. Albert
Roman
Catholic Sep.
School
Dist. # 734
1,940,390
299,181
56,057
2,295,628
17,039
10,608,033
12,920,700
401,280
696,332
1,097,612
17,039
10,416,803
11,531,454
312,601
838,700
1,151,301
191,230
46,715
237,945
1,389,246
12,920,700
$
$
2,685,313
2,072,417
468,412
5,226,142
316,487
32,996,747
38,539,376
2,039,211
2,216,295
735,382
848,865
5,839,753
316,487
(0)
3,924,828
22,972,278
33,053,346
772,012
772,012
4,515,393
198,625
4,714,018
5,486,030
38,539,376
190

Unaudited
Summary
As
at August 31,
2012

(in dollars)
High Prairie
School
Div. # 48
16,530,007
1,574,900
395,306
18,500,213
66,020
29,619,896
48,186,129
1,236,482
1,403,119
35,013
3,241
2,677,855
66,020
3,240
25,536,845
28,283,960
NET ASSETS
$
Operating Reserves
Capital Reserves*
Total Capital Funds
Total net assets
$
8,821,923
8,821,923
4,076,570
7,003,676
11,080,246
19,902,169
48,186,129
Trust assets
Capital assets
TOTAL ASSETS
LIABILITIES
Current:
Bank indebtedness
Deferred revenue
Trust liabilities
Long Term Debt
TOTAL LIABILITIES
$
$
7,756,609
837,044
93,834
1,793
8,689,280
533,179
21,174,687
30,397,146
1,393,867
476,520
262,016
2,132,403
533,179
397,098
16,340,195
19,402,875
241,242
3,296,816
3,538,058
4,175,371
3,280,842
7,456,213
10,994,271
30,397,146
$
$
Horizon
School
Div. # 67
6,490,068
781,299
75,514
279,716
7,626,597
334,995
64,191,513
72,153,105
1,303,377
2,247,139
444,999
190,806
4,186,321
334,995
284,706
56,835,357
61,641,379
2,123,553
2,123,553
6,880,645
1,507,528
8,388,173
10,511,726
72,153,105
$
$
6,325,753
1,415,701
84,731
7,826,185
3,955,551
43,166,480
54,948,216
959,325
1,799,795
73,170
2,832,290
30,500
60,384
530,094
38,245,940
41,699,208
2,003,443
6,458,581
8,462,024
4,786,984
4,786,984
13,249,008
54,948,216
191
ASSETS
Current:
Prepaid expenses
Holy Spirit
Roman
Catholic Sep.
Regional
Div. # 4
Holy Family
Catholic
Regional
Div. # 37

Unaudited
Summary
As
at August 31,
2012
(in dollars)
ASSETS
Current:
Prepaid expenses
Trust assets
Capital assets
TOTAL ASSETS
LIABILITIES
Current:
Bank indebtedness
Deferred revenue
Trust liabilities
Long Term Debt
TOTAL LIABILITIES
NET ASSETS
Operating Reserves
Capital Reserves*
Total Capital Funds
Total net assets
TOTAL LIABILITIES AND NET ASSETS
Lakeland
Roman
Catholic Sep.
School
Dist. # 150
$
$
$
$
$
Living Waters
Catholic
Regional
Div. # 42
Lethbridge
School
Dist. # 51
4,291,511
2,354,452
73,364
243,409
6,962,736
10,162
34,372,229
41,345,127
9,564,265
1,675,945
340,947
141,274
11,722,431
557,890
91,732,512
$ 104,012,833
1,219,148
523,348
74,705
1,817,201
10,162
81,349
40,409
31,014,533
32,963,654
2,927,498
3,236,025
461,417
424,885
7,049,825
557,890
899,660
85,865,359
94,372,734
1,522,486
1,522,486
3,242,579
3,616,408
6,858,987
8,381,473
41,345,127
726,137
3,465,326
4,191,463
4,542,608
906,028
5,448,636
$
9,640,099
$ 104,012,833
$
$
Livingstone
Range
School
Div. # 68
2,444,366
1,104,254
54,859
3,603,479
1,766
24,356,190
27,961,435
766,590
1,021,542
650,608
238,160
2,676,901
1,766
982,692
20,525,096
24,186,455
1,113,216
1,113,216
2,610,248
51,515
2,661,763
3,774,979
27,961,434
$
$
7,753,237
1,641,926
90,010
73,989
9,559,162
30,414
2,225,778
34,738,649
46,554,003
1,307,403
2,459,196
842,804
99,343
4,708,746
30,414
71,200
265,694
2,219,768
30,509,215
37,805,037
981,771
3,902,797
4,884,568
3,864,398
3,864,398
8,748,966
46,554,003
192

Unaudited
Summary
As
at August 31,
2012

(in dollars)
Medicine Hat
School
Dist. # 76
1,642,917
1,615,608
468,243
63,194
3,789,963
13,128
21,233,346
25,036,437
2,163,533
1,095,782
202,351
117,722
3,579,388
13,128
215,254
17,361,557
21,169,327
NET ASSETS
$
Operating Reserves
Capital Reserves*
Total Capital Funds
Total net assets
$
328,239
328,239
3,538,871
3,538,871
3,867,109
25,036,437
Trust assets
Capital assets
TOTAL ASSETS
LIABILITIES
Current:
Bank indebtedness
Deferred revenue
Trust liabilities
Long Term Debt
TOTAL LIABILITIES
Mother Earth's
Children's
Charter
School
Society
$
$
13,044,330
922,635
294,810
377,525
14,639,300
1,848,697
27,821,067
44,309,064
3,426,398
3,239,868
51,338
565,868
7,283,472
1,848,697
470,684
21,324,011
30,926,864
894,298
4,788,800
5,683,098
5,460,502
2,238,600
7,699,102
13,382,200
44,309,064
$
$
New Horizons
Charter
School
Society
986,418
114,137
20,160
1,120,715
51,430
269,216
1,441,361
112,473
98,179
289,035
499,687
499,687
672,458
672,458
269,216
269,216
941,674
1,441,361
$
$
902,961
11,067
17,103
931,131
1,311,829
2,242,960
24,605
17,313
41,918
1,304,254
1,346,172
487,592
298,259
785,851
7,575
103,362
110,937
896,788
2,242,960
193
ASSETS
Current:
Prepaid expenses
Medicine Hat
Catholic Sep.
Regional
Div. # 20

Unaudited
Summary
As
at August 31,
2012
(in dollars)
ASSETS
Current:
Prepaid expenses
Northern
Gateway
Regional
Div. # 10
11,485,200
844,146
16,559
12,345,905
163,262
69,029,680
81,538,847
2,102,464
1,295,858
58,209
463,653
3,920,184
163,262
2,224,132
57,242,199
63,549,777
NET ASSETS
$
Operating Reserves
Capital Reserves*
Total Capital Funds
Total net assets
$
489,460
7,951,663
8,441,123
9,099,681
448,265
9,547,946
17,989,069
81,538,847
Trust assets
Capital assets
TOTAL ASSETS
LIABILITIES
Current:
Bank indebtedness
Deferred revenue
Trust liabilities
Long Term Debt
TOTAL LIABILITIES
Northern
Lights
School
Div. # 69
$
$
Northwest
Francophone
Education
Region # 1
Northland
School
Div. # 61
7,645,162
1,663,784
1,054,469
10,363,415
46,874
5,221
65,407,911
75,823,421
2,802,733
2,861,138
61,981
721,848
6,447,700
46,874
67,300
1,847,219
52,986,819
61,395,911
2,849
3,321,369
3,324,218
9,852,052
1,251,240
11,103,292
14,427,510
75,823,421
$
$
1,766,755
5,282,325
378,087
108,017
7,535,184
68,385,330
75,920,514
2,765,915
3,682,800
432,913
129,346
7,010,974
66,962
129,346
59,169,439
66,376,721
1,195,594
1,011,774
55,642
17,104
2,280,114
110,360
18,091
17,326,611
19,735,176
255,811
513,188
768,999
110,360
16,746,130
17,625,489
(665,901) $
(665,901)
8,912,346
1,297,348
10,209,694
9,543,793 $
75,920,514 $
424,087
938,427
1,362,514
580,481
166,692
747,173
2,109,687
19,735,176
194

Unaudited
Summary
As
at August 31,

(in dollars)
Peace River
School
Div. # 10
10,514,737
1,004,347
175,749
5,580
11,700,413
1,297,720
55,602
34,468,281
47,522,016
12,920,789
1,654,190
180,278
14,755,257
324,255
90,417,160
$ 105,496,672
4,785,460
1,581,620
764,263
187,742
7,319,085
324,255
155,845
83,893,944
91,693,129
4,137,955
1,868,750
3,367,694
320,211
9,694,610
1,297,720
97,300
1,258,861
28,431,833
40,780,324
NET ASSETS
$
Operating Reserves
Capital Reserves*
Total Capital Funds
Total net assets
$
1,281,557
1,002,757
2,284,314
4,457,378
4,457,378
6,741,692
47,522,016
943,768
3,754,479
4,698,247
6,179,625
2,925,671
9,105,296
$ 13,803,543
$ 105,496,672
Trust assets
Capital assets
TOTAL ASSETS
LIABILITIES
Current:
Bank indebtedness
Deferred revenue
Trust liabilities
Long Term Debt
TOTAL LIABILITIES
Parkland
School
Div. # 70
$
$
Peace Wapiti
School
Div. # 76
16,741,247
1,006,140
73,602
468,850
18,289,839
284,138
6,839
36,443,333
55,024,149
1,164,596
1,812,808
87,225
373,192
3,437,821
284,138
1,086,890
27,981,037
32,789,886
2,641,863
7,943,507
10,585,370
7,002,213
4,646,680
11,648,893
22,234,263
55,024,149
$
$
9,024,937
4,476,094
116,334
583,726
14,201,091
201,287
2,975,405
64,166,581
81,544,364
3,202,231
1,718,999
3,864,437
569,999
9,355,666
201,287
646,574
1,237,950
52,823,203
64,264,680
713,753
2,347,406
3,061,159
9,535,429
4,683,096
14,218,525
17,279,684
81,544,364
195
ASSETS
Current:
Prepaid expenses
Palliser
Regional
Div. # 26

Unaudited
Summary
As
at August 31,
2012
(in dollars)
ASSETS
Current:
Prepaid expenses
Pembina Hills
Regional
Div. # 7
7,008,481
2,651,682
181,947
368,021
10,210,131
737,010
20,302,611
31,249,752
1,097,538
1,207,923
422,123
2,727,584
737,010
961,010
15,111,420
19,537,024
NET ASSETS
$
Operating Reserves
Capital Reserves*
Total Capital Funds
Total net assets
$
903,067
5,137,884
6,040,951
3,808,060
1,863,717
5,671,777
11,712,728
31,249,752
Trust assets
Capital assets
TOTAL ASSETS
LIABILITIES
Current:
Bank indebtedness
Deferred revenue
Trust liabilities
Long Term Debt
TOTAL LIABILITIES
Prairie Land
Regional
Div. # 25
$
$
Red Deer
Catholic
Regional
Div. # 39
Prairie Rose
School
Div. # 8
5,847,456
361,563
147,848
6,356,867
644,280
65,118
18,213,987
25,280,252
818,390
1,153,807
447,300
195,543
2,615,040
644,280
30,400
207,992
13,716,053
17,213,765
349,999
2,068,763
2,418,762
4,094,398
1,553,327
5,647,725
8,066,487
25,280,252
$
$
7,461,133
707,091
116,598
8,284,822
572,280
17,820,833
26,677,935
1,950,476
2,135,753
162,551
4,248,780
572,280
747,084
12,209,596
17,777,740
946,121
1,882,264
2,828,385
4,701,602
1,370,208
6,071,810
8,900,195
26,677,935
$
$
12,100,102
3,309,642
1,118,673
245,661
16,774,078
222,706
500,000
253,015
73,525,771
91,275,570
4,346,159
1,951,093
443,893
227,297
6,968,442
222,706
1,835,200
3,468,622
63,331,436
75,826,406
6,241,143
6,241,143
6,498,356
2,709,665
9,208,021
15,449,164
91,275,570
196

Unaudited
Summary
As
at August 31,

(in dollars)
10,758,297
819,464
406,310
537,586
12,521,657
167,629
147,050
68,735,652
81,571,988
19,534,074
3,166,442
169,075
121,608
22,991,199
506,358
156,133,643
$ 179,631,200
3,001,517
2,977,421
1,228,117
7,207,055
167,629
118,400
1,040,122
229,681
58,409,890
67,172,777
NET ASSETS
$
Operating Reserves
Capital Reserves*
Total Capital Funds
Total net assets
$
2,009,183
3,942,890
5,952,073
8,057,523
389,615
8,447,138
14,399,211
81,571,988
Trust assets
Capital assets
TOTAL ASSETS
LIABILITIES
Current:
Bank indebtedness
Deferred revenue
Trust liabilities
Long Term Debt
TOTAL LIABILITIES
St. Albert
Public
School
Dist. # 5565
Rocky View
School
Div. # 41
St. Paul
Education
Regional
Div. # 1
10,268,614
1,574,123
185,983
12,028,720
137,264
28,192,690
40,358,674
2,221,602
1,569,653
609,917
4,401,172
137,264
1,939,403
17,963,122
24,440,961
- $
(5,615,548)
(5,615,548)
32,100,785
1,174,974
33,275,759
$ 27,660,211 $
$ 179,631,200 $
52,460
6,458,942
6,511,402
7,680,248
1,726,063
9,406,311
15,917,713
40,358,674
21,089,173
5,943,841
398,759
1,220,436
28,652,209
506,358
3,938,663
118,873,759
$ 151,970,989
$
$
5,100,141
1,170,862
201,135
6,472,138
98,322
46,660,930
53,231,390
1,688,602
1,042,793
100,069
2,831,464
98,322
212,190
40,845,410
43,987,386
567,793
2,922,800
3,490,593
5,503,255
250,156
5,753,411
9,244,004
53,231,390
197
ASSETS
Current:
Prepaid expenses
Red Deer
Public
School
Dist. # 104

Unaudited
Summary
As
at August 31,
2012
ASSETS
Current:
Prepaid expenses
(in dollars)
St. Thomas
Aquinas
Roman
Catholic Sep.
Regional
Div. # 38
4,553,392
426,669
170,757
68,101
5,218,919
177,345
35,709,221
41,105,485
864,267
2,489,831
54,245
425,455
3,833,798
177,345
1,276,828
30,615,054
35,903,025
NET ASSETS
$
Operating Reserves
Capital Reserves*
Total Capital Funds
Total net assets
$
852,778
807,798
1,660,576
3,391,884
150,000
3,541,884
5,202,460
41,105,485
Trust assets
Capital assets
TOTAL ASSETS
LIABILITIES
Current:
Bank indebtedness
Deferred revenue
Trust liabilities
Long Term Debt
TOTAL LIABILITIES
Suzuki
Charter
School
Society
Sturgeon
School
Div. # 24
$
$
3,638,720
1,536,193
236,011
5,410,924
35,532
23,771,922
29,218,378
2,037,600
397,973
130,673
203,211
2,769,457
35,532
311,993
20,561,511
23,678,493
1,997,425
1,997,425
2,695,207
847,253
3,542,460
5,539,885
29,218,378
$
$
Valhalla
School
Foundation
506,196
28,502
19,142
553,840
845,061
1,398,901
62,784
86,196
148,980
604,646
753,626
384,860
384,860
240,415
20,000
260,415
645,275
1,398,901
$
$
77,964
14,251
16,289
108,504
399,280
507,784
38,852
17,444
8,750
65,046
8,039
351,392
424,477
51,597
51,597
31,710
31,710
83,307
507,784
198

Unaudited
Summary
As
at August 31,
2012

(in dollars)
1,809,049
1,409,710
310,319
3,529,078
3,529,078
2,065,742
360,599
2,426,341
2,426,341
NET ASSETS
$
Operating Reserves
Capital Reserves*
Total Capital Funds
Total net assets
$
887,781
214,956
1,102,737
1,102,737
3,529,078
Trust assets
Capital assets
TOTAL ASSETS
LIABILITIES
Current:
Bank indebtedness
Deferred revenue
Trust liabilities
Long Term Debt
TOTAL LIABILITIES
Westwind
School
Div. # 74
$
$
Wetaskiwin
Regional
Div. # 11
1,632,325
522,487
2,154,812
293,154
1,739,431
38,831,614
43,019,011
418,009
413,435
76,555
279,800
1,187,799
293,154
132,223
714,600
855,910
30,626,506
33,810,192
1,539,281
1,539,281
7,210,709
458,829
7,669,538
9,208,819
43,019,011
$
$
Wild Rose
School
Div. # 66
9,357,916
2,885,564
322,253
273,224
12,838,958
265,876
10
40,046,599
53,151,443
2,691,201
4,290,674
642,520
7,624,395
265,876
1,271,060
106,371
32,984,515
42,252,216
4,785,981
4,785,981
5,148,505
964,741
6,113,246
10,899,227
53,151,443
$
$
10,745,053
668,761
295,484
172,409
11,881,707
29,837
1,041
61,370,668
73,283,253
2,932,944
2,511,628
90,768
331,853
5,867,193
29,837
1,232,064
52,718,760
59,847,854
1,375,775
4,101,889
5,477,664
7,087,991
869,744
7,957,735
13,435,399
73,283,253
199
ASSETS
Current:
Prepaid expenses
Westmount
Charter
School
Society

Unaudited
Summary
As
at August 31,
2012
(in dollars)
ASSETS
Current:
Prepaid expenses
Trust assets
Capital assets
TOTAL ASSETS
LIABILITIES
Current:
Bank indebtedness
Deferred revenue
Wolf Creek
School
Div. # 72
$
2,282,243
3,082,602
1,867,154
309,161
7,541,160
1,211,963
894,485
51,363,265
61,010,873
NET ASSETS
$
Operating Reserves
Capital Reserves*
Total Capital Funds
Total net assets
$
317,467
7,497,269
7,814,736
6,975,683
2,779,619
9,755,302
17,570,038
78,580,911
Trust liabilities
Long Term Debt
TOTAL LIABILITIES
15,697,495
1,371,777
751,220
5,761
17,826,253
1,211,963
59,542,695
78,580,911
2011
Actual
Totals
(As restated)
2012
Actual
Totals
$
$
$
$
$
731,507,480
175,162,922
33,405,613
12,018,933
952,094,948
32,252,599
1,022,717
129,364,794
4,998,462,755
6,113,197,813
703,422,823
195,981,522
31,375,932
13,019,454
943,799,731
31,846,198
1,091,224
130,765,333
4,865,276,306
$ 5,972,778,792
141,823
319,593,142
203,700,428
62,353,405
28,197,692
613,986,490
32,252,598
29,447,178
85,446,452
4,323,040
4,237,976,760
5,003,432,518
764,412
317,067,681
209,110,305
69,973,421
42,782,694
639,698,513
31,846,198
28,936,070
128,700,660
5,809,496
4,077,493,939
$ 4,912,484,876
65,554,563
247,859,437
313,414,000
646,437,828
149,913,467
796,351,295
1,109,765,295
6,113,197,813
66,529,718
252,713,762
319,243,480
624,477,766
116,572,670
741,050,436
$ 1,060,293,916
$ 5,972,778,792
200
Statements of Operations
Unaudited Summary of School Jurisdictions'
and
Changes
inandFinancial
Position
Statements
of Operations
Changes
in Financial
Position
For
the year ended
August 31, 2012
For the year ended August 31, 2012
Almadina
School
Society
$
EXPENSES
Salaries, wages and benefits
Services, contracts and supplies
Amortization
Debt Servicing
Losses on disposal of capital assets
Other expense
Excess(deficiency) before extraordinary items
Extraordinary item
Excess(Deficiency) of revenues over expenses
Changes in Financial Position:
Cash generated (used) by operations
Cash generated (used) by investing activities
Cash generated (used) by financing activities
Net sources (uses) of cash equivalents during year
Cash equivalents at beginning of the year
Cash equivalents at end of the year
Alberta Education Funded Student Enrolment*
$
$
7,583,710
147,957
17,061
5,564
13,754
20,251
7,788,297
Aspen View
Regional
Div. # 19
$
36,323,240
2,155,066
115,673
193,351
902,676
156,010
69,732
1,924,401
33,105
471,367
42,344,621
Aurora
School
Ltd.
$
4,470,719
184,323
10,355
56,398
2,242
50,530
29,693
364,207
5,168,467
Battle River
Regional
Div. # 31
$
74,453,224
87,900
1,366,143
1,568,687
99,271
241,970
1,272,825
23,262
212,762
2,019,527
81,345,571
5,112,718
2,570,111
53,020
7,735,849
29,354,853
11,737,961
892,433
115,525
42,100,772
2,749,304
1,195,955
722,144
2,599
4,670,002
61,122,219
15,962,166
3,785,872
292,500
81,162,757
52,448
52,448
243,849
243,849
498,465
498,465
182,814
182,814
1,006,616 $
(131,158)
875,458
856,285
(534,589)
665,588
987,284
425,701
425,701
1,233,785
1,659,486
575
$
$
1,652,869 $
(2,104,514)
3,829,377
3,377,732
6,015,147
9,392,879
2,550
3,081,227
3,956,685
413
7,560,916
8,548,200
5,764
*Early Childhood Services (ECS) children are

counted as of full time equivalent enrolment.
201
REVENUES
Government of Alberta
Federal Government and/or First Nations
Other Alberta school authorities
Out of province authorities
Alberta Municipalities-special tax levies
Fees
Other sales and services
Investment income
Gifts and donations
Fundraising
Rentals of facilities
Gains on disposal of capital assets
Amortization of capital allocations
Other revenue
(in dollars)
and
Changes
inandFinancial
Position
Statements
of Operations
Changes
in Financial
Position
For
the year ended
August 31, 2012
REVENUES
Fees
Investment income
Gifts and donations
Fundraising
Other revenue
(in dollars)
Black Gold
Regional
Div. # 18
$
EXPENSES
Amortization
Debt Servicing
Other expense
Extraordinary item
91,053,526
3,854
2,896,274
621,734
345,900
167,052
1,501,981
99,015
16,746
3,446,061
100,152,143
Boyle Street
Education
Centre
$
77,617,913
18,543,286
4,135,333
128,045
556
100,425,133
$
$
2,969,257 $
(2,464,186)
261,302
766,373
7,903
3,360,892
24,766
27,849
12,750
55,504
3,481,761
1,992,690
1,465,093
6,624
3,464,407
(272,990)
(272,990) $
10,565,716
11,332,089
Buffalo Trail
Public
Schools
Regional
Div. # 28
17,354
17,354
53,055,750
7,151
28,248
32,458
812,802
320,511
56,533
408,927
1,217,438
27,653
18,862
2,385,198
58,371,530
Calgary
Arts
Academy
Society
$
41,145,937
14,307,836
2,637,394
314,548
58,405,715
5,318,089
298,556
30,874
5,997
1,323
3,388
290
85,627
5,744,144
3,381,563
2,077,105
206,835
5,665,503
(34,185)
(34,185) $
78,641
78,641
(141,072) $
(141,072)
624,988 $
(745,351)
210,720
90,358
315,538
(165,807)
131,670
281,401
1,621,510
1,480,438
141
3,707,566
3,797,924
3,950
321,047
602,448
434

202
and Changes in Financial Position

Statements of Operations and Changes
in
Position
ForFinancial
the year ended
August 31, 2012
EXPENSES
Amortization
Debt Servicing
Other expense
Extraordinary item
Calgary
Roman
Catholic Sep.
School
Dist. # 1
Calgary
Girls'
School
Society
$
$
Calgary
Science
School
Society
Calgary
School
Dist. # 19
6,207,234
569,112
127,765
67,905
7,778
4,500
4,765
133,134
7,122,193
$ 457,168,101
877,019
399,419
13,305,493
3,916,325
813,196
3,413,443
2,831,396
1,891,372
16,708,405
386,711
501,710,880
$ 1,028,977,351
2,241,955
731,359
37,440,265
21,010,468
5,631,824
6,151,370
11,034,757
8,397,249
41,336,714
24,401,064
230,514
1,187,584,890
4,093,816
2,817,430
124,015
3,912
7,039,173
397,189,790
87,231,093
19,858,762
287,595
23,504
504,590,744
886,641,922
205,428,454
42,462,717
3,242,770
1,137,775,863
4,372,689
2,904,302
221,210
1,468
7,499,669
(2,879,864)
(2,879,864) $
49,809,027
49,809,027
(44,836)
(44,836)
520,864 $
(69,402)
451,462
499,768 $
(6,923,991)
4,830,477
(1,593,746)
17,162,864 $
12,778,402
(6,015,433)
23,925,833
92,582
(258,728)
(166,146)
51,693,153
50,099,407
64,275,387
88,201,220
83,020
83,020
3,956,412
4,407,874
595
41,485
90,390
6,249,348
785,573
137,688
35,845
18,942
22,477
6,551
149,563
48,846
7,454,833
1,912,156
1,746,010
600

203
REVENUES
Fees
Investment income
Gifts and donations
Fundraising
Other revenue
(in dollars)
and
Changes
Position
Statements
of Operationsin
andFinancial
Changes
in Financial
Position
For
the year ended
August 31, 2012
REVENUES
Fees
Investment income
Gifts and donations
Fundraising
Other revenue
(in dollars)
EXPENSES
Amortization
Debt Servicing
Other expense
Extraordinary item
CAPE-Centre
for Academic
and Personal
Excellence
Institute
Canadian
Rockies
Regional
Div. # 12
20,671,754
2,835,558
775,604
535,007
3,017
133,401
266,989
153,486
17,500
1,295,818
15
26,688,148
$
$
$ 110,644,513
375,513
25,902
269,279
2,414,643
614,507
190,135
415,732
1,597,278
238,174
8,105
5,092,283
59,707
121,945,770
1,459,886
592,851
66,283
2,085
2,121,105
463,442
463,442
94,843,445
19,482,328
8,848,040
100,424
13,099
123,287,336
(127,123)
(127,123) $
37,069
37,069
7,141
7,141
(1,341,566)
(1,341,566)
661,563 $
(176,536)
169,513
654,540
49,723 $
(7,161)
(3,183)
39,379
(26,359) $
(26,359)
2,756,235
(3,965,165)
(71,602)
(1,280,532)
(343,177)
311,363 $
57,574
96,953
110,702
84,343
1,590
123
Chinook's
Edge
School
Div. # 73
470,583
470,583
20,126,439
4,469,915
1,637,107
581,809
26,815,271
1,925,881
107,475
42,058
10,101
19,102
25,623
12,008
15,925
2,158,174
**Cardiff
Roman
Catholic Sep.
School
Dist. # 684
69
9,972,228
8,691,696
9,355

204
and
Changes
inandFinancial
Position
Statements
of Operations
Changes
in Financial
Position
For
the year ended
August 31, 2012
Christ the
Redeemer
Catholic Sep.
Regional
Div. # 3
$
EXPENSES
Amortization
Debt Servicing
Other expense
Extraordinary item
76,772,083
137,418
147,281
1,660,736
623,795
83,083
158,180
680,620
24,939
26,527
3,719,243
434,699
84,468,604
Clearview
School
Div. # 71
$
59,127,736
18,356,755
4,886,755
276,290
82,647,536
$
$
29,827,763
621
615,487
369,525
67,770
108,402
363,051
10,446
13,125
1,320,334
32,696,524
East Central
Alberta
Catholic Sep.
Schools
Regional
Div. # 16
**Cunningham
Roman
Catholic Sep.
School
Dist. # 704
$
22,612,958
77,833
430,836
205,358
85,980
86,573
181,334
12,595
856,362
3,052
24,552,881
163,004
163,004
18,530,160
4,832,139
1,212,462
24,574,761
(783,974)
(783,974) $
7,338
7,338
(21,880)
(21,880)
(144,709) $
(11,035,069)
7,040,149
(4,139,629)
(890,763) $
(1,063,736)
595,858
(1,358,641)
8,279
8,279
1,821,068
1,821,068
7,521,996
3,382,367
7,066
25,327,821
6,099,967
1,913,736
138,974
33,480,498
170,342
170,342
5,618,846
4,260,205
2,175
33,341
41,620
16
$
$
715,761
(207,078)
508,683
5,820,810
6,329,493
2,223

205
REVENUES
Fees
Investment income
Gifts and donations
Fundraising
Other revenue
(in dollars)
and
Changes
inandFinancial
Position
Statements
of Operations
Changes
in Financial
Position
For
the year ended
August 31, 2012
REVENUES
Fees
Investment income
Gifts and donations
Fundraising
Other revenue
(in dollars)
East Central
Francophone
Education
Region # 3
$
EXPENSES
Amortization
Debt Servicing
Other expense
Extraordinary item
$
$
Edmonton
Catholic Sep.
School
Dist. # 7
12,076,104
177,886
64,467
7,856
401
143,305
14,138
1,408,981
13,893,138
$ 351,523,713
4,189,329
301,140
14,951,435
5,363,561
467,160
3,896,380
857,690
2,209,717
1,760,968
7,606,689
393,127,782
$ 822,673,420
2,550,501
1,629,867
28,199,180
21,515,616
1,162,502
6,757,443
2,095,041
5,331,933
5,100
21,231,124
913,151,727
8,604,146
3,735,314
1,496,087
6,901
13,842,448
296,538,525
82,776,158
10,369,813
73,932
42,608
101,882
389,902,918
738,306,269
145,385,292
38,643,984
415,485
922,751,030
50,690
50,690
3,224,864
3,224,864
176,499 $
(471,227)
323,904
29,176
144,642
173,818
494
Elk Island
Catholic Sep.
Regional
Div. # 41
Edmonton
School
Dist. # 7
56,837,255
48,864
2,365,849
682,585
86,469
143,183
706,501
106,050
1,976,575
62,953,331
49,336,306
11,824,512
2,524,933
67,196
5,357
63,758,304
(9,599,303)
(9,599,303) $
(804,973)
(804,973)
12,299,626 $ 16,063,945 $
(112,801)
(6,164,837)
(20,389,986)
(11,786,411)
3,977,034
5,886,215
12,036,139
10,111,823
1,560,174
136,927
29,306,179
39,418,002
28,692
58,430,409
59,990,583
69,588
8,804,432
8,941,359
4,805

206
and
Changes
Position
Statements
of Operationsin
andFinancial
Changes
in Financial
Position
For
the year ended
August 31, 2012
EXPENSES
Amortization
Debt Servicing
Other expense
Extraordinary item
Elk Island
Public
Schools
Regional
Div. # 14
$ 166,648,550
296
381,122
5,923,982
3,276,470
351,115
531,117
712,368
289,058
12,055
2,579,093
180,705,226
Evergreen
Catholic Sep.
Regional
Div. # 2
$
136,337,228
39,863,944
4,242,912
228,804
180,672,888
$
$
32,338
32,338
33,654,349
37,458
861,194
1,029,496
97,266
81,913
175,330
2,012,040
37,949,046
FFCA
Charter
School
Society
$
29,674,821
5,698,069
2,454,415
159,992
37,987,297
(38,251)
(38,251) $
2,976,781 $
(2,150,678)
66,809
892,912
970,435 $
(2,062,742)
3,572,714
2,480,407
20,837,873
21,730,785
14,293
5,751,187
8,231,594
3,240
30,684,750
2,187,789
6,893
128,130
10,300
285,377
56,290
532,583
33,892,112
Foothills
School
Div. # 38
$
77,813,966
432,163
2,836,705
206,381
164,457
351,910
962,324
69,270
8,057
2,742,539
452,255
86,040,027
22,659,020
9,231,383
1,364,379
51,436
33,306,218
59,756,298
17,462,561
3,844,950
126,888
81,190,697
585,894
585,894
4,849,330
4,849,330
(337,270) $
(1,179,959)
438,089
(1,079,140)
6,593,839
(1,642,701)
671,393
5,622,531
4,299,540
3,220,400
2,627
10,931,209
16,553,740
6,425

207
REVENUES
Fees
Investment income
Gifts and donations
Fundraising
Other revenue
(in dollars)
and
Changes
Position
Statements
of Operationsin
andFinancial
Changes
in Financial
Position
For
the year ended
August 31, 2012
REVENUES
Fees
Investment income
Gifts and donations
Fundraising
Other revenue
(in dollars)
EXPENSES
Amortization
Debt Servicing
Other expense
Extraordinary item
Fort McMurray
Roman
Catholic Sep.
School
Dist. # 32
Fort McMurray
Public
School
Dist. # 2833
66,920,811
149,239
1,506,252
851,028
112,097
415,956
1,347,564
948,231
4,381,915
76,633,093
56,800,586
16,433,559
5,018,073
17,597
78,269,815
$
$
56,995,000
428,519
1,361,539
1,327,983
194,136
924,625
430,111
387,888
3,353,761
7,593
65,411,155
Fort Vermilion
School
Div. # 52
$
49,368,405
11,565,269
4,740,627
72,586
65,746,887
40,006,220
4,305,345
168,495
238,389
529,362
54,877
6,044
807,841
262,060
9,180
2,058,489
48,446,302
Golden Hills
School
Div. # 75
$
36,361,539
10,013,120
3,275,109
60,464
49,710,232
64,551,859
1,461,241
2,196
52,700
900,371
4,059,221
156,973
210,167
491,521
195,961
8,589
2,943,873
18,866
75,053,537
52,845,445
15,412,265
3,725,343
175,605
86,301
72,244,960
(1,636,722)
(1,636,722) $
(335,732)
(335,732) $
(1,263,930)
(1,263,930) $
2,808,577
2,808,577
(5,146,379) $
(4,088,979)
3,148,557
(6,086,801)
1,115,996 $
(7,341,575)
2,571,662
(3,653,917)
523,658 $
(2,000,891)
179,204
(1,298,029)
4,090,998
(1,261,954)
203,643
3,032,688
17,881,249
11,794,448
16,217,547
12,563,630
4,256
3,610
7,095,486
5,797,457
2,559
10,202,016
13,234,704
5,201

208
and
Changes
inandFinancial
Position
Statements
of Operations
Changes
in Financial
Position
For
the year ended
August 31, 2012
Grande Prairie
Roman
Catholic Sep.
School
Dist. # 28
$
EXPENSES
Amortization
Debt Servicing
Other expense
Extraordinary item
39,693,019
15,436
1,261,565
69,570
91,105
189,040
721,891
57,688
2,666,238
195,228
44,960,780
Grande Prairie
School
Dist. # 2357
$
32,691,893
9,395,958
2,993,051
102,715
22,238
45,205,855
$
$
Grande
Yellowhead
Public
School
Div. # 77
(245,075)
(245,075) $
76,282,935
663,104
1,900,309
1,794,827
100,873
455,240
626,230
68,001
3,841,662
85,733,181
39,195,982
575,977
16,465
296,573
154,171
130,497
118,620
1,380,153
101,854
180
1,518,416
43,488,888
42,662,658
13,550,758
2,931,953
36,497
59,181,866
33,394,060
7,650,865
1,985,804
296,731
43,327,460
610,993
610,993
715,170
715,170
161,428
161,428
1,671,485 $
(716,699)
(19,727)
935,059
1,235,296
(2,526,239)
965,270
(325,673)
4,086,149 $
(164,413)
62,147
3,983,883
5,295,221
6,538,491
3,858,734
7,842,617
3,233
64,127,853
16,825,317
3,903,467
265,551
85,122,188
1,436,980 $
(677,478)
483,768
1,243,270
$
55,470,382
30,262
41,837
985,617
259,760
131,239
390,283
1,055,620
10,672
19,358
1,478,466
23,540
59,897,036
Grasslands
Regional
Div. # 6
5,855
12,015,918
12,950,977
4,167
8,668,870
8,343,197
2,852

209
REVENUES
Fees
Investment income
Gifts and donations
Fundraising
Other revenue
(in dollars)
and
Changes
Position
Statements
of Operationsin
andFinancial
Changes
in Financial
Position
For
the year ended
August 31, 2012
REVENUES
Fees
Investment income
Gifts and donations
Fundraising
Other revenue
Greater North
Central
Francophone
Education
Region # 2
$
EXPENSES
Amortization
Debt Servicing
Other expense
Extraordinary item
(in dollars)
Greater
Greater
Southern
Southern
Public
Sep. Catholic
Francophone
Francophone
Education
Education
Region # 4
Region # 4
38,250,645
1,283,768
241,329
657,508
150,307
35,342
116,575
294,081
92,398
1,415,254
42,537,207
27,606,971
13,244,368
1,870,460
1,826
13,341
4,877
42,741,843
$
$
20,926,440
117,687
72,260
485,888
59,080
38,624
187,856
1,048,205
39,148
22,975,188
15,115,853
6,493,058
1,143,080
4,315
22,756,306
(204,636)
(204,636) $
218,882
218,882
676,214 $
(253,808)
422,406
3,144,122
3,566,528
2,049
12,512,785
45,606
5,254
138,067
78,517
13,440
15,617
101,801
2,019
502,723
20,901
13,436,730
Greater
St. Albert
Roman
Catholic Sep.
School
Dist. # 734
$
8,942,063
4,191,205
734,711
276
13,868,255
64,689,343
122,821
658,382
3,032,595
113,081
50,400
105,004
233,332
125,583
1,683,711
1,517,831
72,332,083
54,391,742
15,078,768
2,209,954
470,546
26,445
72,177,455
(431,525)
(431,525) $
154,628
154,628
19,426 $
(1,290,148)
1,400,271
129,549
267,558 $
(76,739)
16,649
207,468
1,022,471
(1,384,972)
1,106,699
744,198
2,284,578
2,414,127
975
1,732,922
1,940,390
678
1,941,115
2,685,313
5,375

210
and
Changes
Position
Statements
of Operationsin
andFinancial
Changes
in Financial
Position
For
the year ended
August 31, 2012
High Prairie
School
Div. # 48
$
EXPENSES
Amortization
Debt Servicing
Other expense
Extraordinary item
38,314,931
3,165,918
357,325
565,479
421,884
198,258
30,481
602,937
22,305
7,900
874,150
72,721
44,634,289
33,862,081
9,249,521
1,616,859
762
44,729,223
$
$
Holy Spirit
Roman
Catholic Sep.
Regional
Div. # 4
Holy Family
Catholic
Regional
Div. # 37
25,025,795
2,725,480
113,092
1,000
258,474
22,882
111,130
65,163
298,160
15,612
1,170
1,197,581
88,520
29,924,059
23,475,200
5,198,944
1,981,915
107,177
30,763,236
(94,934)
(94,934) $
(839,177)
(839,177) $
368,415 $
(1,145,556)
429,886
(347,255)
(327,839) $
(988,633)
(1,316,472)
16,877,262
16,530,007
2,520
9,073,081
7,756,609
1,782
47,679,866
1,065,389
1,389,820
292,424
65,180
193,663
249,401
27,043
52,191
2,389,627
53,404,604
Horizon
School
Div. # 67
$
41,941,614
18,080
1,170,235
1,063,544
197,661
360,158
567,754
14,238
5,081
882,619
8,126
46,229,110
40,558,663
8,674,933
2,766,580
25,332
52,025,508
32,197,745
12,267,798
1,336,863
17,789
45,820,195
1,379,096
1,379,096
408,915
408,915
2,077,947 $
(2,123,406)
1,211,349
1,165,890
(513,492)
(6,724,164)
939,928
(6,297,728)
5,324,178
6,490,068
3,623
12,623,481
6,325,753
3,127

211
REVENUES
Fees
Investment income
Gifts and donations
Fundraising
Other revenue
(in dollars)
and
Changes
inandFinancial
Position
Statements
of Operations
Changes
in Financial
Position
For
the year ended
August 31, 2012
REVENUES
Fees
Investment income
Gifts and donations
Fundraising
Other revenue
(in dollars)
Lakeland
Roman
Catholic Sep.
School
Dist. # 150
$
EXPENSES
Amortization
Debt Servicing
Other expense
Extraordinary item
$
$
21,048,467
813,773
7,500
306,926
456,471
56,915
142,933
69,847
6,880
1,733,545
24,643,257
Living Waters
Catholic
Regional
Div. # 42
Lethbridge
School
Dist. # 51
$
86,316,783
376,564
87,675
1,717,590
836,878
113,483
414,120
2,460,861
34,704
3,201,527
95,560,185
18,718,042
51,663
535,578
168,309
36,866
191,916
357,960
1,183,191
21,243,525
Livingstone
Range
School
Div. # 68
$
42,268,335
3,388,435
567,071
1,033,102
178,683
241,616
636,664
62,117
50,622
1,712,836
50,139,481
17,216,993
4,581,101
2,280,522
26,422
5,690
24,110,728
75,117,897
16,002,320
3,375,133
214,395
94,709,745
15,896,513
3,783,336
1,413,165
139,606
21,232,620
35,450,723
11,879,262
2,166,269
61,337
53,490
49,611,081
532,529
532,529
850,440
850,440
10,905
10,905
528,400
528,400
(492,560) $
(5,967,254)
1,667,484
(4,792,331)
(142,877)
(781,802)
7,019
(917,660)
772,405 $
(136,361)
67,268
703,312
3,588,199
4,291,511
1,619
506,246 $
(2,462,117)
2,344,551
388,680
9,175,585
9,564,265
7,437
7,236,697
2,444,366
1,447
8,670,897
7,753,237
3,131

212
and
Changes
Position
Statements
of Operationsin
andFinancial
Changes
in Financial
Position
For
the year ended
August 31, 2012
Medicine Hat
Catholic Sep.
Regional
Div. # 20
$
EXPENSES
Amortization
Debt Servicing
Other expense
Extraordinary item
29,495,497
136,431
814,296
293,995
27,719
189,467
434,503
150,153
52
737,125
34,061
32,313,301
Medicine Hat
School
Dist. # 76
$
26,340,965
6,260,841
1,123,806
99,748
33,825,360
$
$
(428,177) $
(961,169)
561,354
(827,993)
2,301
72,536,477
140,981
1,559,956
1,599,340
156,225
288,870
1,005,705
138,287
3,450
1,084,480
78,513,771
59,991,680
15,869,898
1,992,572
137,081
77,991,231
(1,512,059)
(1,512,059) $
2,470,910
1,642,917
Mother Earth's
Children's
Charter
School
Society
522,540
522,540
5,589
1,439,193
886,995
65,138
3,353
30,369
2,425,048
4,041,949 $
(1,140,607)
(200,109)
2,701,233
10,343,097
13,044,330
1,053,222
924,604
29,164
8,041
347,562
1,281
6,466
2,370,340
New Horizons
Charter
School
Society
1,404,199
542,660
65,712
1,870
2,014,441
(54,708)
(54,708) $
18,465
19,595
38,060
835,885
873,945
16
1,976,937
23,470
16,536
9,501
17,710
3,316
60,663
2,108,133
93,692
93,692
102,692
102,692
800,269
902,961
160

213
REVENUES
Fees
Investment income
Gifts and donations
Fundraising
Other revenue
(in dollars)
and
Changes
inandFinancial
Position
Statements
of Operations
Changes
in Financial
Position
For
the year ended
August 31, 2012
REVENUES
Fees
Investment income
Gifts and donations
Fundraising
Other revenue
(in dollars)
Northern
Gateway
Regional
Div. # 10
$
EXPENSES
Amortization
Debt Servicing
Other expense
Extraordinary item
57,500,177
2,424,500
418,173
37,320
126,142
136,134
457,658
2,944
2,271,649
63,374,696
Northern
Lights
School
Div. # 69
$
42,938,552
15,677,787
3,113,536
279,893
955
62,010,723
$
$
1,363,974
1,363,974
66,923,371
2,659,621
1,352
641,406
910,717
89,704
365,573
1,348,027
37,111
8,572
2,722,083
75,707,537
Northwest
Francophone
Education
Region # 1
Northland
School
Div. # 61
$
53,577,270
19,286,283
3,869,458
320,404
5,157
(75,138)
76,983,434
34,725,282
20,845,936
1,748,178
39,891
585,858
1,000,651
1,260
3,135,934
62,082,990
42,258,638
16,204,273
4,134,589
45,769
33,167
62,676,436
7,373,821
18,500
125,400
16,104
10,014
29,212
126,243
5,946
588,289
8,293,529
5,271,900
2,613,927
645,346
2,251
8,533,424
(1,275,897)
(1,275,897) $
(593,446)
(593,446) $
(239,895)
(239,895)
1,239,561 $
(1,285,231)
(1,317,630)
(1,363,300)
2,025,201 $
(974,986)
68,497
1,118,711
1,643,620 $
(2,423,814)
531,093
(249,101)
(293,607)
(779,693)
278,141
(795,159)
12,848,500
11,485,200
6,526,450
7,645,162
4,354
4,814
2,015,856
1,766,755
1,308
1,990,753
1,195,594
259

214
and
Changes
inandFinancial
Position
Statements
of Operations
Changes
in Financial
Position
For
the year ended
August 31, 2012
Palliser
Regional
Div. # 26
$
EXPENSES
Amortization
Debt Servicing
Other expense
Extraordinary item
71,863,575
218,450
1,183,283
403,202
76,025
147,809
1,301,529
357,173
13,000
861,274
1,173,944
77,599,264
Parkland
School
Div. # 70
$
60,624,136
14,693,152
1,594,261
185,125
92,654
77,189,328
$
$
409,936
409,936
97,358,167
1,679,344
34,693
11,250
2,529,038
1,281,475
182,607
96,925
1,244,101
13,589
36,201
5,921,482
110,388,872
Peace River
School
Div. # 10
$
79,606,630
26,225,850
6,962,318
56,247
112,851,045
(2,462,173)
(2,462,173) $
4,032,410 $
(7,029,136)
6,829,071
3,832,345
(924,292) $
(2,421,833)
1,855,564
(1,490,561)
6,682,393
10,514,737
14,411,350
12,920,789
5,717
8,096
42,110,434
233,157
279,311
582,212
300,786
251,573
844,538
174,106
16,279
2,178,792
379,146
47,350,334
Peace Wapiti
School
Div. # 76
$
64,657,903
1,247,834
483,786
329,477
1,046,023
591,922
222,633
421,303
1,121,744
305,149
73,784
2,675,514
63,739
73,240,811
33,639,318
9,589,105
3,086,238
172,602
4,327
46,491,590
52,445,055
16,469,299
3,968,564
218,674
73,101,592
858,744
858,744
139,219
139,219
1,875,416 $
(517,093)
(55,361)
1,302,962
(922,623)
(1,282,947)
3,240,700
1,035,130
15,438,285
16,741,247
2,783
7,989,807
9,024,937
4,703

215
REVENUES
Fees
Investment income
Gifts and donations
Fundraising
Other revenue
(in dollars)
and
Changes
inandFinancial
Position
Statements
of Operations
Changes
in Financial
Position
For
the year ended
August 31, 2012
REVENUES
Fees
Investment income
Gifts and donations
Fundraising
Other revenue
(in dollars)
Pembina Hills
Regional
Div. # 7
$
EXPENSES
Amortization
Debt Servicing
Other expense
Extraordinary item
51,498,059
3,177
56,690
1,047,863
555,740
149,746
158,514
1,024,467
70,632
5,296
1,018,843
220,923
55,809,950
Prairie Land
Regional
Div. # 25
$
40,975,363
12,003,186
1,626,904
259,706
1,845
390,555
55,257,559
$
$
552,391
552,391
21,858,086
10,324
63,695
113,488
137,035
104,966
94,837
10,188
322,648
123,954
11,861
883,849
23,734,931
18,527,188
4,098,292
1,403,140
52,902
24,081,522
(346,591)
(346,591) $
342,860 $
(510,795)
221,825
53,890
185,091 $
(1,135,085)
633,670
(316,324)
6,954,591
7,008,481
4,966
6,163,780
5,847,456
1,338
Red Deer
Catholic
Regional
Div. # 39
Prairie Rose
School
Div. # 8
46,356,782
222,534
16,473
106,561
660,797
489,255
86,238
180,856
881,378
46,190
17,537
851,712
269,139
50,185,452
73,062,970
46,429
51,620
433,311
1,476,044
751,104
138,827
149,957
711,710
108,548
41,218
3,018,526
656,159
80,646,423
35,053,636
13,353,396
1,518,515
89,320
21,898
50,036,765
59,557,204
14,677,845
3,873,328
211,695
1,000
78,321,072
148,687
148,687
2,325,351
2,325,351
1,467,127 $
(441,698)
140,289
1,165,718
2,343,114
(2,007,839)
739,423
1,074,698
6,295,415
7,461,133
11,025,404
12,100,102
3,126
5,847

216
and
Changes
inandFinancial
Position
Statements
of Operations
Changes
in Financial
Position
For
the year ended
August 31, 2012
Red Deer
Public
School
Dist. # 104
$
EXPENSES
Amortization
Debt Servicing
Other expense
Extraordinary item
$
$
St. Albert
Public
School
Dist. # 5565
Rocky View
School
Div. # 41
99,735,446
234,175
2,508,525
4,451,152
143,123
210,239
203,954
132,920
1,198
3,661,312
46,408
111,328,452
$ 173,516,127
718,250
660,832
7,123,416
3,675,064
290,648
256,254
1,429,531
582,364
7,873
5,461,576
1,902
193,723,837
85,838,553
22,793,389
5,091,822
298,689
114,022,453
143,081,839
41,494,369
7,202,717
503,673
192,282,598
56,197,476
13,559,454
2,140,733
312,757
10,741
72,221,161
42,262,630
9,327,314
2,101,633
58,653
53,750,230
1,441,239
1,441,239
207,627
207,627
208,928
208,928
(245,445) $
6,484,120 $
(2,188,502)
(11,529,855)
992,466
5,466,545
(1,441,481)
420,810
(1,032,173) $
(1,768,340)
339,350
(2,461,163)
558,018
(4,019,463)
3,715,415
253,970
12,199,778
10,758,297
12,729,777
10,268,614
(2,694,001)
(2,694,001) $
8,536
19,113,264
19,534,074
15,633
65,386,864
118
139,357
2,591,629
1,574,461
154,747
432,775
612,627
92,258
1,443,952
72,428,788
St. Paul
Education
Regional
Div. # 1
5,912
37,857,263
12,353,778
642,100
781,049
90,701
140,070
489,398
81,800
12,233
1,510,766
53,959,158
4,846,171
5,100,141
2,652

217
REVENUES
Fees
Investment income
Gifts and donations
Fundraising
Other revenue
(in dollars)
and
Changes
Position
Statements
of Operationsin
andFinancial
Changes
in Financial
Position
For
the year ended
August 31, 2012
REVENUES
Fees
Investment income
Gifts and donations
Fundraising
Other revenue
EXPENSES
Amortization
Debt Servicing
Other expense
Extraordinary item
(in dollars)
St. Thomas
Aquinas
Roman
Catholic Sep.
Regional
Div. # 38
30,787,200
1,376,084
692,086
1,592,323
53,294
84,469
100,291
33,363
607
2,191,521
36,911,238
24,686,764
8,882,665
2,368,099
176,285
36,113,813
$
$
Suzuki
Charter
School
Society
Sturgeon
School
Div. # 24
54,254,866
330,351
802,701
1,207,558
45,919
182,412
377,209
1,355,216
58,556,232
1,560,992
13,794
99
24,348
6,258
474
9,305
1,615,270
2,209,837
1,193,023
62,130
2,874
3,255
3,471,119
948,197
629,726
18,947
1,387
1,598,257
(908,164)
(908,164) $
273,463
273,463
17,013
17,013
1,523,918 $
(1,753,331)
1,526,562
1,297,149
(718,400) $
(762,040)
580,180
(900,260)
297,398 $
(60,287)
237,111
57,816
(323,864)
311,434
45,386
797,425
797,425
3,256,243
4,553,392
2,161
44,896,713
12,942,216
1,555,926
61,800
7,741
59,464,396
3,198,751
45,999
215,117
359
7,700
177,392
54,481
33,128
11,655
3,744,582
Valhalla
School
Foundation
4,538,980
3,638,720
3,327
269,085
506,196
233
32,578
77,964
106

218
and
Changes
Position
Statements
of Operationsin
andFinancial
Changes
in Financial
Position
For
the year ended
August 31, 2012
Westmount
Charter
School
Society
$
EXPENSES
Amortization
Debt Servicing
Other expense
Extraordinary item
12,848,989
38,631
1,180,078
46,435
9,357
96,367
158,150
3,000
96,645
14,477,652
Westwind
School
Div. # 74
$
9,216,750
5,322,913
14,539,663
$
$
(62,011)
(62,011) $
378,946
378,946
1,430,103
1,809,049
1,060
42,154,643
3,912,648
58,985
531,530
414,578
209,363
91,954
876,968
610
11,056
1,454,128
25,267
49,741,730
Wetaskiwin
Regional
Div. # 11
$
44,968,655
3,862,452
13,532
932,344
786,472
136,483
24,331
211,757
24,949
1,540,039
52,501,014
Wild Rose
School
Div. # 66
$
58,728,803
167,587
83,984
1,145,148
545,826
128,211
387,526
676,504
43,281
1,345
2,400,876
64,309,091
39,190,284
7,934,123
2,074,367
144,600
19,829
49,363,203
40,706,686
8,751,264
2,048,040
178,266
51,684,256
48,733,155
12,632,623
3,600,413
164,990
65,131,181
378,527
378,527
816,758
816,758
(822,090)
(822,090)
762,244 $
(8,848,177)
2,809,665
(5,276,268)
(469,926)
(1,411,437)
216,510
(1,664,853)
14,634,184
9,357,916
12,409,906
10,745,053
1,445,342 $
(1,654,020)
(208,678)
1,841,003
1,632,325
3,274
3,009
4,420

219
REVENUES
Fees
Investment income
Gifts and donations
Fundraising
Other revenue
(in dollars)
and
Changes
Position
Statements
of Operationsin
andFinancial
Changes
in Financial
Position
For
the year ended
August 31, 2012
REVENUES
Fees
Investment income
Gifts and donations
Fundraising
Other revenue
(in dollars)
Wolf Creek
School
Div. # 72
$
EXPENSES
Amortization
Debt Servicing
Other expense
Extraordinary item
$
$
2012
Actual
Totals
2011
Actual
Totals
(As restated)
2012
Budget
Totals
74,373,587
2,767,185
13,684
2,037,632
1,106,297
199,384
148,127
806,207
37,930
22,101
2,520,138
84,032,272
$ 5,925,761,368
91,868,346
8,639,299
921,557
494,453
172,559,944
103,184,338
15,487,689
33,285,059
58,802,457
25,082,545
43,885,539
194,101,669
6,791,823
6,680,866,086
$ 5,760,129,584
91,418,022
9,560,137
649,123
432,912
141,482,390
74,625,515
8,914,181
26,114,032
57,850,241
22,659,279
11,665,847
185,280,028
24,511,304
6,415,292,595
$ 5,687,272,310
91,327,937
9,161,737
821,680
500,797
161,279,207
104,563,897
14,877,719
31,195,793
59,385,244
26,375,423
17,213,174
182,388,513
14,246,932
6,400,610,363
65,626,221
13,799,403
3,454,519
156,931
83,037,074
5,040,734,430
1,295,885,421
280,843,925
12,914,252
438,266
509,477
6,631,325,771
4,935,826,389
1,308,904,292
267,678,737
16,102,980
5,286
204,877
6,528,722,561
4,803,583,022
1,290,055,205
266,731,409
16,348,841
1,278,214
8,425,457
6,386,422,148
995,198
995,198
49,540,315
49,540,315
(113,429,966)
$ (113,429,966) $
14,188,215
(175,916)
14,012,299
1,760,003 $ 108,545,808
(5,616,430)
(167,794,473)
3,138,299
87,955,911
(718,128)
28,707,246
97,440,453
(275,364,860)
92,083,922
(85,840,485)
16,415,623
15,697,495
702,658,411
731,365,657
788,498,894
702,658,409
6,020

220

School jurisdictions prepare their financial statements in accordance with generally accepted
accounting principles for not-for-profit organizations. The following are significant accounting
policies followed by these entities:
Revenues and expenses are recognized on an accrual basis.
Revenues for the provision of goods and services are recognized in the period in which the
goods are provided or the services rendered.
Unrestricted contributions are recognized as revenues when received or receivable.
Once capital grants are invested in capital assets, expended amounts are recorded as
unamortized capital allocations. Unamortized capital allocations are recognized as revenue in
the period in which the related amortization expense of the funded capital asset is recorded.
Externally restricted non-capital contributions are deferred and recognized as revenue in the
period in which the related expenses are incurred.
Contributions for capital assets that will not be amortized, such as land, are recorded as direct
increases to net assets in the period the assets are acquired.
Capital asset additions are recorded at cost and amortized based on amortization policies set by
school jurisdictions.
Donated assets are recorded at fair value where fair value can be reasonably determined.
Inventories held for resale are valued at the lower of cost and net realizable value. Cost is
determined on a first-in, first-out basis or weighted average cost.
Investments are recorded at market value.
221
Disclosure of Salaries and Benefits

for
Superintendent
Positions
Disclosure
of Salaries and Benefits
for Superintendent Positions
For the Year Ended August 31, 2012
(in dollars)
School Jurisdiction
Aspen View Public School Division No. 78
Battle River Regional Division No. 31
Black Gold Regional Division No. 18
Buffalo Trail Public Schools Regional Division No. 28
Calgary Roman Catholic Separate School District No. 1
Calgary School District No. 19
Canadian Rockies Regional Division No. 12
Cardiff Roman Catholic Separate School District No. 684
Chinook's Edge School Division No. 73
Christ the Redeemer Catholic Separate Regional Division No. 3
Clearview School Division No. 71
Cunningham Roman Catholic Separate School District No. 704
East Central Alberta Catholic Separate Schools Regional Division No. 16
East Central Francophone Education Region No. 3
Edmonton Catholic Separate School District No. 7
Edmonton School District No. 7
Elk Island Catholic Separate Regional Division No. 41
Elk Island Public Schools Regional Division No. 14
Evergreen Catholic Separate Regional Division No. 2
Foothills School Division No. 38
Fort McMurray Public School District No. 2833
Fort McMurray Roman Catholic Separate School District No. 32
Fort Vermilion School Division No. 52
Golden Hills School Division No. 75
Grande Prairie Roman Catholic Separate School District No. 28
Grande Prairie School District No. 2357
Grande Yellowhead Public School Division No.77
Grasslands Regional Division No. 6
Greater North Central Francophone Education Region No. 2
Greater Southern Public Francophone Education Region No. 4
Greater Southern Separate Catholic Francophone Education Region No. 4
Greater St. Albert Roman Catholic Separate School District No. 734
High Prairie School Division No. 48
Holy Family Catholic Separate Regional Division No. 37
Holy Spirit Roman Catholic Separate Regional Division No. 4
Horizon School Division No. 67
Lakeland Roman Catholic Separate School District No. 150
Lethbridge School District No. 51
Living Waters Catholic Regional Division No. 42
Livingstone Range School Division No. 68
Medicine Hat Catholic Separate Regional Division No. 20
Medicine Hat School District No. 76
Northern Gateway Regional Division No. 10
Northern Lights School Division No. 69
Northland School Division No. 61
Northwest Francophone Education Region No. 1
Palliser Regional Division No. 26
Parkland School Division No. 70
Peace River School Division No. 10
Peace Wapiti School Division No. 76
Pembina Hills Regional Division No. 7
Prairie Land Regional Division No. 25
Prairie Rose School Division No. 8
Red Deer Catholic Regional Division No. 39
Red Deer Public School District No. 104
Rocky View School Division No. 41
St. Albert Public School District No. 5565
222
Remuneration
149,223
193,545
188,055
161,446
239,041
280,753
305,491
1,913
192,451
178,263
174,150
1,838
190,667
170,375
270,399
263,311
145,352
205,797
178,835
181,900
215,383
184,801
186,608
175,000
167,042
170,000
165,000
156,000
192,881
80,267
80,267
171,200
179,385
162,037
173,500
162,135
180,024
186,076
163,985
157,446
167,435
188,487
210,748
175,845
177,718
150,971
186,936
213,670
169,148
161,670
191,415
161,546
148,289
180,364
188,400
240,080
181,900
Benefits &
Allowances
13,315
35,252
47,497
33,580
83,132
99,919
23,307
55,155
39,572
27,550
22,186
27,088
48,374
63,879
31,651
28,818
32,164
12,691
68,060
38,045
31,494
25,288
28,963
25,047
12,340
27,330
39,826
32,116
17,457
37,753
28,022
26,814
38,081
27,100
8,229
28,430
23,794
21,633
32,830
42,936
13,735
33,351
8,940
16,863
28,304
33,501
34,474
34,276
164,893
32,671
37,325
34,906
31,585
37,328
27,065
Other
23,043
11,500
5,169
6,300
3,600
6,000
5,000
9,001
20,273
3,000
-
Total
162,538
228,797
235,552
195,026
322,173
380,672
328,798
1,913
247,606
217,835
201,700
1,838
212,853
197,463
318,773
327,190
200,046
234,615
210,999
194,591
294,943
228,015
218,102
200,288
202,305
195,047
177,340
183,330
232,707
112,383
97,724
212,553
207,407
194,851
216,581
189,235
197,254
214,506
187,779
179,079
200,265
231,423
244,756
209,196
186,658
167,834
215,240
247,171
203,622
195,946
356,308
194,217
185,614
215,270
222,985
277,408
208,965
Disclosure of Salaries and Benefits

for
Superintendent
Positions
(continued)
Disclosure
of Salaries and Benefits
for Superintendent
Positions
For the Year Ended August 31, 2012

(in dollars)
Remuneration
171,417
177,678
183,888
162,037
187,088
167,264
184,765
Benefits &
Allowances
33,319
26,888
6,685
13,400
32,418
34,223
27,796
Other
Total
204,736
204,566
190,573
175,437
219,506
201,487
212,561
Footnotes:
1. This information is taken from the notes to the Audited Financial Statements submitted to Alberta Education by the School Jurisdictions.
2. Remuneration includes regular base salaries, administrative allowances, overtime, lump-sum payments, honoraria, deferred salary leave,
accruals and any other direct cash remuneration.
3. Benefits include the employer's share of all employee benefits and contributions or payments made on behalf of employees.
This includes retirement pension (including Alberta Teacher Retirement Fund contributions made by Alberta Education on behalf of the school
jurisdictions), supplementary pensions plans, Canada Pension Plan (CPP), Employment Insurance (EI), health care, dental coverage, vision
coverage, out-of-country, medical benefits, group life insurance, accidental disability and dismemberment insurance and disability plans.
4. Allowances include all monies paid to an employee as negotiated allowances. This category includes car or travel allowance, isolation
allowances, relocation expenses, sabbaticals, special leave with pay, financial and retirement planning services, and club memberships.
5. Other includes payments made for such things as performance bonuses, accrued vacations and termination benefits (severance pay,
retiring allowances, sick leave, vacation payouts, or other settlement costs due to loss of employment).
223
School Jurisdiction
St. Paul Education Regional Division No. 1
St. Thomas Aquinas Roman Catholic Separate Regional Division No. 38
Sturgeon School Division No. 24
Westwind Regional Division No. 74
Wetaskiwin Regional Division No. 11
Wild Rose School Division No. 66
Wolf Creek School Division No. 72

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other information unaudited summary of school jurisdictions financial information

Summary of School Jurisdictions

2012-2013 Education Annual Report

(includes School Boards and Charter Schools)

For additional information:

2012-2013 Education Annual Report

Statements of Financial Position

As at August 31, 2012

2012-2013 Education Annual Report

other information unaudited summary of school jurisdictions financial information

Statements of Financial Position

As at August 31, 2012

other information unaudited summary of school jurisdictions financial information

2012-2013 Education Annual Report

Statements of Financial Position

As at August 31, 2012

2012-2013 Education Annual Report

other information unaudited summary of school jurisdictions financial information

Statements of Financial Position

As at August 31, 2012

other information unaudited summary of school jurisdictions financial information

2012-2013 Education Annual Report

Statements of Financial Position

As at August 31, 2012

2012-2013 Education Annual Report

other information unaudited summary of school jurisdictions financial information

Statements of Financial Position

As at August 31, 2012

other information unaudited summary of school jurisdictions financial information

2012-2013 Education Annual Report

Statements of Financial Position

As at August 31, 2012

2012-2013 Education Annual Report

other information unaudited summary of school jurisdictions financial information

Statements of Financial Position

As at August 31, 2012

other information unaudited summary of school jurisdictions financial information

2012-2013 Education Annual Report

Statements of Financial Position

As at August 31, 2012

2012-2013 Education Annual Report

other information unaudited summary of school jurisdictions financial information

Statements of Financial Position

other information unaudited summary of school jurisdictions financial information

As at August 31, 2012

2012-2013 Education Annual Report

Statements of Financial Position

As at August 31, 2012

2012-2013 Education Annual Report

other information unaudited summary of school jurisdictions financial information

Statements of Financial Position

As at August 31, 2012

other information unaudited summary of school jurisdictions financial information

2012-2013 Education Annual Report

Statements of Financial Position

As at August 31, 2012

2012-2013 Education Annual Report

other information unaudited summary of school jurisdictions financial information

Statements of Financial Position

As at August 31, 2012

other information unaudited summary of school jurisdictions financial information

2012-2013 Education Annual Report

Statements of Financial Position

As at August 31, 2012