BOARD MEETING Monday, September 27, 2021 at 7:00 pm ...

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BOARD MEETING REVISED AGENDA

Monday, September 27, 2021 at 7:00 pm

Public Viewing via Live Broadcast

1. CALL MEETING TO ORDER 1.1 INDIGENOUS LAND ACKNOWLEDGEMENT We are unlearning and relearning on the traditional and unceded lands of the xʷməθkʷəyə̓m

(Musqueam), sḵwxw̱ú7mesh (Squamish) and sel �íl �witulh (Tsleil-Waututh) Nations. 1.2 OPENING REMARKS The meeting is being live-streamed and the audio and visual recording will also be available to the

public for viewing after the meeting. The footage of the meeting may be viewed inside and outside of Canada.

2. ADOPTION OF MINUTES

2.1 Meeting of June 21, 2021 2.2 Matters Arising from the Minutes 2.3 Meeting of September 22, 2021 (Delegation Committee of the Whole) 2.4 Matters Arising from the Minutes

3. SUPERINTENDENT’S UPDATE

3.1 COVID Updates 3.2 Superintendent’s Report

4. INTRODUCTION OF STUDENT TRUSTEE

5. COMMITTEE REPORTS 5.1 FINANCE COMMITTEE 5.1.1 Report: Meeting of September 15, 2021 5.1.2 Matters Arising 5.1.3 New Business 5.2 AUDIT COMMITTEE 5.2.1 Report: Meeting of September 15, 2021 5.2.2 Matters Arising 5.2.2.1 June 30, 2021 Audited Financial Statements

That the Board of Education of School District No. 39 (Vancouver) approve the 2020-2021 Audited Financial Statements and requests staff to submit them to the Ministry of Education.

5.2.3 New Business 5.3 STUDENT LEARNING AND WELL BEING COMMITTEE 5.3.1 Report: Meeting of September 22, 2021 5.3.2 Matters Arising 5.3.2.1 2021 District Framework for Enhancing Student Learning (FESL) Annual Report

That the Board approve the 2021 District Framework for Enhancing Student Learning Annual Report for publication.

5.3.3 New Business

(The on-line link for submitting questions to this meeting will now be closed).

Board Meeting Agenda September 27, 2021

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6. REPORT ON PRIVATE SESSION 6.1 Meeting of June 23, 2021 6.2 Meeting of June 30, 2021 6.3 Meeting of July 13, 2021 6.4 Meeting of August 25, 2021 6.5 Meeting of September 27, 2021

7. REPORTS FROM TRUSTEE REPRESENTATIVES 7.1 Reports from Trustee Fraser on the: 7.1.1 Vancouver City Planning Commission meeting held on June 2, 2021. 7.1.2 Vancouver City Planning Commission meeting held on June 30, 2021. 7.1.3 Urban Indigenous Peoples’ Advisory Committee meeting held on July 5, 2021. 7.1.4 Persons with Disabilities Advisory Committee meeting held on July 15, 2021. 7.1.5 Vancouver City Planning Commission meeting held on July 28, 2021. 7.1.6 Children, Youth and Families Advisory Committee meeting held on July 29, 201. 7.1.7 Urban Indigenous Peoples’ Advisory Committee meeting held on September 13, 2021. 7.2 Report from Trustee Wong on the Racial and Ethno-Cultural Equity Advisory Committee meeting held

on September 9, 2021. 7.3 Reports from Trustee Gonzalez on the: 7.3.1 Vancouver Food Policy Council meeting held on September 9, 2021. 7.3.2 Vancouver Heritage Commission meeting held on September 13, 2021. 7.3.3 Renters Advisory Committee meetings held on July 14, 2021, and September 15, 2021. 7.4 Report from Trustee Cho on the Britannia Community Services meeting held on September 8, 2021. 7.5 Reports from Trustee Chan-Pedley on the: 7.5.1 City of Vancouver’s Transportation Advisory Committee meeting held on July 28, 2021 7.5.2 City of Vancouver’s Women’s Advisory Committee meeting held on July 27, 2021 7.5.3 City of Vancouver’s Women’s Advisory Committee meeting held on September 7, 2021

8. OLD BUSINESS 8.1 Foundation Skills Assessment (FSA) Subcommittee report

The FSA sub-committee is recommending the following motion to the Board of Education: That a broad discussion on how to best provide system level information on student performance be held at the next meeting of the Student Learning and Well-being Committee, and That the FSA sub-committee use the discussion from the SLWB to formulate further recommendations to the Board at its meeting in November.

9. NOTICES OF MOTION

9.1 Notice of Motion from Trustee Cho and Trustee Parrott: Amendments to Board Policy 8 - Board Committees and Policy 20 - Disposal of Land or Improvements

9.2 Notice of Motion from Trustee Parrott and Trustee Wong: K to Grade 3 Mask Mandate

10. PUBLIC QUESTION PERIOD (Submitted through the on-line link)

11. ADJOURNMENT

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BOARD MEETING MINUTES

Monday, June 21, 2021 at 7:00 pm

The Board of Education of School District No. 39 (Vancouver) met in room 114 (the Boardroom), VSB Education Centre, 1580 West Broadway, Vancouver, B.C. and online in Teams on Monday, June 21, 2021 at 7:00 pm. The meeting was live-streamed.

Trustees Present in the Room:

Carmen Cho, Chairperson, Estrellita Gonzalez, Vice-Chairperson, Barbara Parrott

Trustees Present in Teams: Fraser Ballantyne, Lois Chan-Pedley, Janet Fraser, Oliver Hanson, Jennifer Reddy, Allan Wong, Ricky Huang, Student Trustee

Senior Management Present in the Room:

Suzanne Hoffman, Superintendent J. David Green, Secretary Treasurer David Nelson, Deputy Superintendent Carmen Batista, Associate Superintendent-Employee Services

Senior Management Present in Teams:

Pedro da Silva, Associate Superintendent-Learning and Information Technology Jody Langlois, Associate Superintendent-Learning Services Rob Schindel, Associate Superintendent-School Services Shehzad Somji, Assistant Secretary Treasurer

Also Present in the Room: Marlene Phillips, Executive Assistant (Recorder)

1. CALL MEETING TO ORDER

1.1 Indigenous Land Acknowledgement

The Chairperson called the meeting to order and acknowledged that the meeting is being held in the traditional unceded territory of the Musqueam, Squamish and Tsleil-Waututh Nations. 1.2 Opening Remarks The Chairperson informed everyone the meeting is being live-streamed and the audio and visual recording will also be available to the public for viewing after the meeting. The footage of the meeting may be viewed inside and outside of Canada. She reviewed meeting decorum for respectful behavior. In her opening remarks, the Chairperson acknowledged the following:

• National Indigenous History Month, providing examples of activities taking place in schools

• National Indigenous Day and the Drum Across Kanata virtual sharing of song

• 2nd Anniversary of the Reconciliation Pole and Welcome Figures

• Incident in London, Ontario involving a Muslim family

• Pride Month 2. PROGRAM HIGHLIGHTS

2.1 National Indigenous Peoples Month and Day The Associate Superintendent-Learning Services introduced the Principal of Indigenous Education who

Board Meeting Minutes – for approval June 21, 2021

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acknowledged the intergenerational Indigenous brilliance that has taken place over the course of the school year. A silent video of 215 seconds was shown, honouring the 215 children whose remains were discovered at the Kamloops Indian residential school. Stacey McEachern, teacher from Eric Hamber Secondary, spoke regarding a workshop called “Born into Activism”. The workshop was organized by students from Eric Hamber Secondary and attended virtually by students and members of Musqueam and Tsleil-Waututh Nations. Three of the student organizers, Lucy Hiscox, Nathan Yee, and Kaitlin Fairbanks, spoke regarding their experiences from the workshop and hopes for education in the future.

3. ADOPTION OF MINUTES

3.1 Meeting of May 25, 2021

Moved by F. Ballantyne, seconded by E. Gonzalez, that the minutes of the May 25, 2021 meeting be adopted.

The Chairperson asked if there were any trustees not in support of the motion. There being none, the motion was

APPROVED UNANIMOUSLY

3.2 Meeting of June 14, 2021

Moved by B. Parrott, seconded by E. Gonzalez, that the minutes of the June 14, 2021 meeting be adopted. The Chairperson asked if there were any trustees not in support of the motion. There being none, the motion was

APPROVED UNANIMOUSLY 4. SUPERINTENDENT’S UPDATE

4.1 Superintendent’s Update

The Superintendent gave a PowerPoint presentation providing information on:

• Education Plan

• Framework for Enhancing Student Learning

• Anti-Racism and Non-Discrimination Strategic Plan A trustee provided feedback. 4.2 COVID-19 Update The Superintendent continued her PowerPoint presentation providing an update on COVID-19, including:

• Year to date exposure data

• Activities of the Rapid Response Team (Joint initiative with the Vancouver Coastal Health, through the Ministry of Education)

• Vaccine Translation Student Videos There was no feedback from trustees.

The Chairperson provided a verbal report on the recruitment process for a new Superintendent. She


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reported:

• The executive search firm, Boyden, is having discussions with District stakeholders and Indigenous partners on the challenges and opportunities facing the District and the characteristics and traits desired in the new Superintendent.

• A District and candidate profile will be produced.

• A Superintendent search webpage has been developed, which will be updated as information becomes available.

5. STUDENT TRUSTEE

5.1 Acknowledgement of Student Trustee The Chairperson acknowledged the Student Trustee and announced that he has been re-elected for the 2021-2022 school year. She thanked him for his work done during the past year. 5.2 Student Trustee Report Due to technical difficulties, the Student Trustee was unable to present his report at this time. His report was presented later in the meeting.

6. COMMITTEE REPORTS 6.1 POLICY AND GOVERNANCE COMMITTEE 6.1.1 Report: Meeting of June 2, 2021

The Chairperson of the Committee, L. Chan-Pedley, presented the report of the June 2, 2021 meeting, a copy of which is filed with these minutes. The report includes information on:

• Board self-assessment

• Advocacy Committee update

• Administrative Procedures update Moved by L. Chan-Pedley, seconded by E. Gonzalez, that the report of the June 2, 2021 meeting be received.


APPROVED UNANIMOUSLY 6.2 PERSONNEL COMMITTEE

6.2.1 Report: Meeting of June 2, 2021 The Chairperson of the Committee, E. Gonzalez, presented the report of the June 2, 2021 meeting, a copy of which is filed with these minutes. The report includes information on:

• Living Wage Employer Update

• Staffing and Recruitment Update

• Wellness and Employee Engagement

Moved by E. Gonzalez, seconded by B. Parrott, that the report of the June 2, 2021 meeting be received.


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APPROVED UNANIMOUSLY 6.3 STUDENT LEARNING AND WELL-BEING COMMITTEE 6.3.1 Report: Meeting of June 9, 2021

The Chairperson of the Committee, J. Reddy, presented the report of the June 9, 2021 meeting, a copy of which is filed with these minutes. The report includes information on:

• χpey̓ Review Update

• Secondary Schedule Model 2021/2022

• Framework for Enhancing Student Learning (FESL) Update

• VSB Choice Programs (Democratic Student-Lead Educational Model)

• Referred Motion: Lowering voting age to 16 – feedback from VDSC

• Music Review Update

Moved by J. Reddy, seconded by B. Parrott, that the report of the June 9, 2021 meeting be received.


APPROVED UNANIMOUSLY 6.3.2 Matters Arising from the meeting of June 9, 2021 6.3.2.1 Delegation’s Request

Trustee Reddy highlighted a delegation’s request for advocacy to de-fund private Catholic schools from the Ministry of Education. No action was taken.

6.4. FACILITIES PLANNING COMMITTEE 6.4.1 Report: Meeting of June 14, 2021

The Chairperson of the Committee, A. Wong, presented the report of the June 14, 2021 meeting, a copy of which is filed with these minutes. The report includes information on:

• Strathcona Elementary

• City of Vancouver Climate Emergency Response

• Sir Guy Carleton Elementary

• Annual Facilities Grant (AFG) 2021/2022

• Eric Hamber Secondary Replacement School Encumbrances Bylaw 2021

• Bayview Elementary School Utility Right-of-Way Bylaw

• Sir Matthew Begbie Elementary Utility Rights-of-Way

• Capital Plan Bylaw No. 2021/2022

• Draft 2022/2023 Five year Capital Plan Submission Moved by A. Wong, seconded by F. Ballantyne, that the report of the June 14, 2021 meeting be received. The Chairperson asked if there were any trustees not in support of the motion. There being none, the motion was



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6.4.2 Matters Arising from the Meeting of June 14, 2021 6.4.2.1 Eric Hamber Replacement School Encumbrances Bylaw 2021

Moved by A. Wong, seconded by L. Chan-Pedley, that the Board of Education of School District No. 39 (Vancouver) Eric Hamber Replacement School Encumbrances Bylaw 2021 be read a first time the 21st day of June 2021. Trustees voted on the motion.

CARRIED UNANIMOUSLY Moved by A. Wong, seconded by L. Chan-Pedley, that the Board of Education of School District No. 39 (Vancouver) Eric Hamber Replacement School Encumbrances Bylaw 2021 be read a second time the 21st day of June 2021. The Chairperson asked if there were any trustees not in support of the motion. There being none, the motion was


Moved by A. Wong, seconded by L. Chan-Pedley, that the Board of Education of School District No. 39 (Vancouver) approves having all three readings of the Eric Hamber Replacement School Encumbrances Bylaw 2021 the 21st day of June 2021. The Chairperson asked if there were any trustees not in support of the motion. There being none, the motion was


Moved by A. Wong, seconded by E. Gonzalez, that the Board of Education of School District No. 39 (Vancouver) Eric Hamber Replacement School Encumbrances Bylaw 2021 be read a third time the 21st day of June 2021; And further, That the Secretary-Treasurer be authorized to sign, seal, and register the Board of Education of School District No. 39 (Vancouver) Eric Hamber Replacement School Encumbrances Bylaw 2021; and That the signed and sealed Board of Education of School District No. 39 (Vancouver) Eric Hamber Replacement School Encumbrances Bylaw 2021 be forwarded to the Ministry of Education, Funding Department, for registration and certification, and for registration at Land Titles office as required. Trustees voted on the motion.

CARRIED UNANIMOUSLY

6.4.2.2 Bayview Elementary Statutory Right-of-Way Bylaw Moved by A. Wong, seconded by L. Chan-Pedley, that the Board of Education of School District No. 39 (Vancouver) Bayview Elementary School Utility Right-of-Way Bylaw 2021 be read a first time the 21st day of June 2021.


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Trustees voted on the motion. CARRIED UNANIMOUSLY

Moved by A. Wong, seconded by L. Chan-Pedley, that the Board of Education of School District No. 39 (Vancouver) Bayview Elementary School Utility Right-of-Way Bylaw 2021 be read a second time the 21st day of June 2021. The Chairperson asked if there were any trustees not in support of the motion. There being none, the motion was


Moved by A. Wong, seconded by L. Chan-Pedley, that the Board of Education of School District No. 39 (Vancouver) approves having all three readings of the Bayview Elementary School Utility Right-of-Way Bylaw 2021 the 21st day of June 2021. The Chairperson asked if there were any trustees not in support of the motion. There being none, the motion was


Moved by A. Wong, seconded by F. Ballantyne, that the Board of Education of School District No. 39 (Vancouver) Bayview Elementary School Utility Right-of-Way Bylaw 2021 be read a third time the 21st day of June 2021; And further, That the Secretary-Treasurer be authorized to sign, seal, and register the Board of Education of School District No. 39 (Vancouver) Bayview Elementary School Utility Right-of-Way Bylaw 2021; and That the signed and sealed Board of Education of School District No. 39 (Vancouver) Bayview Elementary School Utility Right-of-Way Bylaw 2021 be forwarded to the Ministry of Education, Funding Department, for registration and certification, and to BC Hydro for registration at Land Titles office as required. Trustees voted on the motion.

CARRIED UNANIMOUSLY

6.4.2.3 Sir Matthew Begbie Elementary BC Hydro Right-of-Way Bylaw Moved by A. Wong, seconded by B. Parrott, that the Board of Education of School District No. 39 (Vancouver) Sir Matthew Begbie Elementary School Utility Rights-of-Way Bylaw 2021 be read a first time the 21st day of June 2021. Trustees voted on the motion.

CARRIED UNANIMOUSLY Moved by A. Wong, seconded by B. Parrott, that the Board of Education of School District No. 39 (Vancouver) Sir Matthew Begbie Elementary School Utility Rights-of-Way Bylaw 2021 be read a second time the 21st day of June 2021.


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Moved by A. Wong, seconded by B. Parrott, that the Board of Education of School District No. 39 (Vancouver) approves having all three readings of the Sir Matthew Begbie Elementary School Utility Rights-of-Way Bylaw 2021 the 21st day of June 2021. The Chairperson asked if there were any trustees not in support of the motion. There being none, the motion was


Moved by A. Wong, seconded by B. Parrott, that the Board of Education of School District No. 39 (Vancouver) Sir Matthew Begbie Elementary School Utility Rights-of-Way Bylaw 2021 be read a third time the 21st day of June 2021; and further, That the Secretary-Treasurer be authorized to sign, seal, and register the Board of Education of School District No. 39 (Vancouver) Sir Matthew Begbie Elementary School Utility Rights-of-Way Bylaw 2021; and That the signed and sealed Board of Education of School District No. 39 (Vancouver) Sir Matthew Begbie Elementary School Utility Rights-of-Way Bylaw 2021 be forwarded to the Ministry of Education, Funding Department, for registration and certification, and to BC Hydro and Telus for registration at Land Titles office as required. Trustees voted on the motion.

CARRIED UNANIMOUSLY

6.4.2.4 Capital Plan Bylaw No. 2021/22-CPSD39-01 Moved by A. Wong, seconded by F. Ballantyne, that the Board of Education of School District No. 39 (Vancouver) Capital Plan Bylaw No. 2021/22-CPSD39-01 be read a first time the 21st day of June 2021. Trustees voted on the motion.

CARRIED UNANIMOUSLY

Moved by A. Wong, seconded by F. Ballantyne, that the Board of Education of School District No. 39 (Vancouver) Capital Plan Bylaw No. 2021/22-CPSD39-01 be read a second time the 21st day of June 2021. The Chairperson asked if there were any trustees not in support of the motion. There being none, the motion was


Moved by A. Wong, seconded by F. Ballantyne, that the Board of Education of School District No. 39 (Vancouver) approves having all three readings of the Capital Plan Bylaw No. 2021/22-CPSD39-01 the 21st day of June 2021.


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Moved by A. Wong, seconded by E. Gonzalez, that Board of Education of School District No. 39 (Vancouver) Capital Plan Bylaw No. 2021/22-CPSD39-01 be read a third time the 21st day of June 2021; And further That the Secretary-Treasurer be authorized to sign, seal, and register Capital Plan Bylaw No. 2021/22-CPSD39-01 with the Ministry of Education. Trustees voted on the motion.

CARRIED UNANIMOUSLY

Trustee Wong informed everyone of concerns regarding the Capital Plan Bylaw, with a requirement from the Ministry of Education for a Long Term Investment Plan for the Vancouver School District. A Notice of Motion regarding this matter follows later in the agenda.

6.4.2.5 Capital Plan Submission (2022/2023) (Attachments) Trustee Wong reported that after the Facilities Planning meeting of June 14, 2021 where the 2022/2023 Five Year Capital Plan was recommended to go to the Board for approval, the future planned school for the Lord Roberts Annex site has been added to the plan to alert the Ministry of Education of the eventual need for that school. Moved by A. Wong, seconded by E. Gonzalez, that in accordance with provisions under section 142 (4) of the School Act, the Board of Education of School District No. 39 (Vancouver Board of Education) approves the proposed major capital program Five-Year Capital Plan, as provided on the attached Five-Year Capital Plan Summary 2022-2023. And that: In accordance with provisions under section 142 (4) of the School Act, the Board of Education of School District No. 39 (Vancouver Board of Education) approves the proposed minor capital program Five-Year Capital Plan, as provided on the attached Five-Year Capital Plan Summary 2022-2023. Trustees voted on the motion.

CARRIED UNANIMOUSLY The Chairperson announced the on-line link for submitting questions to this meeting will now be closed. 7. REPORT ON PRIVATE SESSION ITEMS

7.1 Meeting of June 7, 2021 The Chairperson reported that the Board authorized the Board Chair to report to the June 21, 2021 Public Meeting that, at the Private Session of June 7, 2021, the Board discussed a personnel matter.


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7.2 Meeting of June 9, 2021 The Chairperson reported that the Board authorized the Board Chair to report to the June 21, 2021 Public Meeting that, at the Private Session of June 9, 2021, the Board discussed a personnel matter. 7.3 Meeting of June 21, 2021 The Chairperson reported that the Board authorized the Board Chair to report to the June 21, 2021 Public Meeting that, at the Private Session of June 21, 2021, the Board discussed property matters, business interests, personnel matters, and legal matters.

8. REPORTS FROM TRUSTEE REPRESENTATIVES 8.1 Report from Trustee Wong on the Diversity Advisory Committee meeting held on May 26, 2021

9. OLD BUSINESS

9.1 Delegation Board Meeting Pilot

The Superintendent presented a report dated June 21, 2021 entitled Delegation Board Meeting Pilot. The report follows up on a motion approved at the February 22, 2021 Board meeting and contains a recommendation from staff.

Moved by B. Parrott, seconded by E. Gonzalez, that the Board extend the pilot of Delegation meetings for the 2021-2022 school year. During this second phase of the pilot, delegations will not be scheduled or heard at any regular Standing Committees. Delegations will be directed to sign up and speak directly to trustees through Committee of the Whole meetings to which stakeholders will be invited and encouraged to attend. These Committee of the Whole meetings will be scheduled for a week prior to the regular Board meetings. This second pilot will be evaluated and reviewed at the April, 2022 Board Meeting to make a decision on how to proceed with delegations for the rest of that year and for the 2022-2023 school year. Following discussion, trustees voted on the motion.

CARRIED For: F. Ballantyne, L. Chan-Pedley, C. Cho, J. Fraser, O. Hanson, E. Gonzalez, O. Hanson, B. Parrott, A. Wong Against: J. Reddy The Chairperson informed everyone the Student Trustee was now able to present his report.

5. STUDENT TRUSTEE (continued)

5.2 Student Trustee Report

The Student Trustee provided a verbal report on the following Vancouver District Student Council (VDSC) initiatives and events for 2020-2021:

• Interviews with university alumni from across Canada

• Canley Cup

• VDSC Got Talent event

• Student voice engagement

• Election of senior executive


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10. NOTICES OF MOTION

10.1 Notice of Motion from Trustee Wong: Ten-Year Investment Plan Request for Meeting with Minister of Education

Trustee Wong presented a Notice of Motion and requested it be considered at the meeting. Moved by A. Wong, seconded by E. Gonzalez, that the Vancouver Board of Education requests to immediately meet with the Minister of Education, as co-governors, to advance approvals for major capital expansion and seismic projects. Specifically, to seek clarification of a unilaterally imposed requirement of a ten-year investment plan, that only pertains to the Vancouver School District. Moreover, to copy all Vancouver MLAs, MPs, and Councillors. Trustee Wong reviewed rationale for the motion. Following discussion, trustees voted on the motion.

CARRIED UNANIMOUSLY

10.2 Notice of Motion from Trustee Parrott: Playground Safety Trustee Parrott presented a Notice of Motion and requested it be considered at the meeting. Moved by B. Parrott, seconded by A. Wong, that a report be presented to the Vancouver Board of Education to update the “awareness campaign for safe playgrounds” and

• That this report be provided at the October, 2021 Board meeting, and

• That the awareness campaign begin in the early new year, and

• That the continued safety issues identified by the Strathcona PAC be referred to staff to continue to work together to resolve these issues.

Trustee Parrott reviewed rationale for the motion. There was no discussion and trustees voted on the motion.

CARRIED UNANIMOUSLY

10.3 Notice of Motion from Trustee Parrott: TransLink Bus Stop Balancing Trustee Parrott presented a Notice of Motion and requested it be considered at the meeting. Moved by B. Parrott, seconded by A. Wong, that TransLink be informed that the Vancouver Board of Education does not support the fare increase for bus transportation effective 2021 July 1, and that TransLink be asked to reconsider the removal of bus stops which impact our students. Trustee Parrott reviewed rationale for the motion. There was no discussion and trustees voted on the motion.

CARRIED UNANIMOUSLY 10.4 Notice of Motion from Trustee Parrott: Teacher Shortage

Trustee Parrott presented a Notice of Motion and requested it be considered at the meeting.


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Moved by B. Parrott, seconded by E. Gonzalez, that the Vancouver Board of Education:

• Write to all BC education degree granting institutes and the Ministry of Advanced Education and Skills Training to request that the intake of Education students be increased, and

• That, the BCSTA be requested to write a similar letter, and

• That copies of these letters be sent to the BC Teachers’ Council and the Ministry of Education.

Trustee Parrott reviewed rationale for the motion. Amendment

During discussion, the Secretary Treasurer provided input on the wording of the motion, suggesting a separate motion could be provided to BCSTA for their next Provincial Council meeting.

The mover of the motion agreed to remove the second part of the motion. The Chairperson asked if there were any objections from trustees and there were none. The motion now reads:

That the Vancouver Board of Education write to all BC education degree granting institutes and the Ministry of Advanced Education and Skills Training to request that the intake of Education students be increased, and that copies of these letters be sent to the BC Teachers’ Council and the Ministry of Education.

Trustees voted on the amended motion. CARRIED UNANIMOUSLY

Moved by B. Parrott, seconded by E. Gonzalez, that the Vancouver Board of Education submits this motion to the next BCSTA Provincial Council meeting in the Fall. Following discussion, trustees voted on the motion.

CARRIED UNANIMOUSLY

The Secretary Treasurer offered to assist Trustee Parrott in writing the rationale for the motion for submission to BCSTA.

11. PUBLIC QUESTION PERIOD No questions were submitted for the public question period.

12. ADJOURNMENT

Trustees agreed to adjourn by consensus. The meeting adjourned at 8:47 pm.

J. David Green, Secretary Treasurer Carmen Cho, Chairperson

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SPECIAL BOARD/ COMMITTEE OF THE WHOLE MEETING MINUTES

Wednesday, September 22, 2021 at 7:00 pm

The Board of Education of School District No. 39 (Vancouver) met online in Teams on Wednesday, September 22, 2021 at 7:00 pm. The meeting was live-streamed.

Trustees Present in Room 180: Carmen Cho, Chairperson, Barb Parrott, Janet Fraser, Allan Wong

Trustees Present in Teams: Estrellita Gonzalez, Vice-Chairperson, Lois Chan-Pedley, Jennifer Reddy

Trustees Absent: Fraser Ballantyne, Oliver Hanson

Senior Management Present in Room 180:

Suzanne Hoffman, Superintendent Jan Unwin, Upcoming Interim Superintendent J. David Green, Secretary Treasurer

Also Present in Room 180: Cynthia Schadt, CUPE 15

Also Present in Teams: Gord Lau, DPAC

Tyson Shmyr, PASA Shannon Burton, VEPVPA Marlene Phillips, Executive Assistant (Recorder) Judy Mah, Executive Assistant

1. CALL MEETING TO ORDER

1.1 Indigenous Land Acknowledgement

The Chairperson called the meeting to order and acknowledged that the meeting is being held in the traditional unceded territory of the Musqueam, Squamish and Tsleil-Waututh Nations. 1.2 Opening Remarks

The Chairperson informed everyone the meeting is being live-streamed and the audio and visual recording will also be available to the public for viewing after the meeting. The footage of the meeting may be viewed inside and outside of Canada. She reviewed meeting decorum for respectful behavior. The Chairperson informed everyone the meeting is a continuation of a pilot project for the purpose of hearing delegations from the public. She reviewed the pilot project, which will be evaluated and reviewed at the April, 2022 Board meeting. She informed everyone that during this pilot project, the policies on the website regarding delegations remain unchanged. This includes Policy 7 – Board Operations and Policy 8 – Standing Committees.

2. MOTION TO DISSOLVE THE BOARD MEETING INTO COMMITTEE OF THE WHOLE

Moved by B. Parrott, seconded by A. Wong, that the Board dissolve itself into Committee of the Whole.



Special Board/ Committee of the Whole Meeting Minutes – for approval September 22, 2021

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3. DELEGATIONS The Chairperson reviewed the Procedure for Delegations to the Board. The following delegates presented their views on varying topics. Written briefs and a video were provided and retained for the Board’s records. The first delegation listed on the agenda did not attend. Those that presented were:

1. Marc Schutzbank re: Vancouver Food Policy Council 2. Christine Abrams re: Music Education in Elementary Schools

Trustees and stakeholders asked questions and provided feedback, and the delegations provided responses pertaining to their presentations. The Chairperson requested staff reach out to delegate Christine Abrams to provide information to her regarding music education in Vancouver elementary schools and what the District is doing with the music review. The Chairperson requested staff to extend an invitation to the delegate that that did not attend this meeting to attend the next Special Board / Committee of the Whole meeting. Any delegations wishing to present may do so at the October 18, 2021 Special Board/Committee of the Whole meeting, and registrations will be accepted by email to the Secretary Treasurer’s office.

4. MOTION TO RISE AND REPORT FROM THE COMMITTEE OF THE WHOLE

Moved by B. Parrott, seconded by A. Wong, that the Committee of the Whole rise and report.



5. MOTION TO RECONVENE THE BOARD MEETING

Moved by B. Parrott, seconded by A. Wong, that the Board meeting be reconvened. The Chairperson asked if there were any trustees not in support of the motion. There being none, the motion was

APPROVED UNANIMOUSLY 6. MOTION TO ADJOURN THE MEETING

The meeting adjourned by consensus at 7:24 pm.

J. David Green, Secretary Treasurer Carmen Cho, Chairperson

Superintendent’s COVID 19 Update

Board MeetingMonday, September 27, 2021

PS

COVID SAFETY MEASURES

The District is using a trauma-informed lens to determine when certain activities, such as overnight trips or larger events, will be permitted.

Spreading out within available space

Enhanced cleaning Mask wearing Daily health checks

COVID SUPPLIES• COVID-19 specific supplies

deliver to schools and worksites

• Enough stock for 2021-2022 school year

COVID-19 Specific Supplies

Overall Distribution

DistributionSchool Start-

up – Sept 24th

Hand Sanitizer ~25,000L ~3,613LHand Sanitizing Stations ~600 ~51Face Masks

3-Ply Disposable (adult) ~90,000 ~9,2003-Ply Disposable (child) ~110,000 ~14,6003-ply Cloth Reusable

(adult)~90,000 ~32,357

3-Ply Cloth Reusable (child)

~84,000 ~29,464

Face Shields ~6,000 ~10

MASKS• High mask compliance in elementary and secondary schools

• Some as a result of habits formed last year

• Teachers' encouragement increases mask wearing

• Anecdotal observation: correlation between student mask wearing and family/community mask wearing attitudes

• Challenges with mask fatigue and mask exemptions

VENTILATION• Spent nearly $1 million in updating ventilation equipment across the District thanks

to COVID-19 government relief funds

• Refurbished hundreds of pieces of ventilation equipment

• Installed 7000+ MERV-13 filters

• Increased ventilation operating hours

• Increased the amount of outdoor air supplied inside

• Increased occupant control of windows

VACCINATIONS • School age students in VCH have

higher than BC average vaccination rate

• Vaccinated 18 to 29-year-olds are over 95%

• A few VCH clinics serving VSB neighbourhoods have taken place in September

• Educational events do not require vaccination cards

BCDC Dashboard September 13, 2021

CONTACT TRACING & NOTIFICATIONS

• Contact tracing continues in VCH, unchanged from last year. VCH will continue to take the lead and contact those with COVID.

• Currently, schools will be notified of any cases/events (such as cluster or outbreak) where a public health action is needed by an entire class or the school community (example: self-isolation of a class or school closure).

• Changes announced September 21 by Dr. Henry.

MENTAL HEALTH SUPPORT •Counsellors continue to support and respond to the mental health needs of students

•Mental health and sensory tool kits for elementary students

•Professional development opportunities for staff to learn about mental health literacy and mental wellness

•Various programs that help teachers and students with strategies to manage anxiety

QUESTIONS?

THANK YOU

Page 1 of 3

FINANCE COMMITTEE

Wednesday, September 15, 2021 Committee Report to the Board, September 15, 2021 The Chairperson of the Committee called the meeting to order and acknowledged that the meeting is being held on the traditional unceded territory of the Musqueam, Squamish and Tsleil-Waututh Nations and reviewed meeting decorum. This meeting was live-streamed and the audio and visual recording is also available to the public for viewing after the meeting. The footage of the meeting may be viewed inside and outside of Canada. A master PowerPoint presentation detailing the flow of the agenda was provided throughout the meeting, a copy of which is on file with the meeting agenda. 1. June 30, 2021 Audited Financial Statements The Secretary Treasurer presented a report dated September 15, 2021 entitled June 30, 2021 Audited Financial Statements. The report includes the financial statements for the fiscal year ended June 30, 2021 and KPMG’s Audit Findings Report, along with additional information on the unaudited Schedules 1-4 of the financial statements. Information was also provided in the PowerPoint presentation. The June 30, 2021 audited financial statements show an accumulated surplus of $158.3 million, with $117.7 million in the capital fund and $40.7 million in the Operating Fund. Of the $40.7 million surplus in the Operating Fund, $22.2 million has specific uses in 2021-2022 including $9.4 million appropriated to balance the 2021-2022 budget, $6.4 million in School Generated Funds and $6.4 million having specific restrictions on how the funds can be spent. Another $4.7 million is committed for future spending in 2022-2023, leaving $13.7 million available for future consideration by the Board, consisting of a $5.9 million unrestricted surplus, a $5.2 million contingency, and $2.6 million for anticipated unusual expenses. Trustees and stakeholder representatives provided feedback and staff provided clarification on various points. This was provided for information. 2. Financial Planning & Reporting Policy The Secretary Treasurer presented a report dated September 15, 2021 entitled Financial Planning & Reporting Policy. The report provides context on the new K-12 Public Education Financial Planning & Reporting Policy issued by the Ministry of Education. The Policy aligns multi-year financial planning and reporting processes with provincial requirements. The report highlights the steps the District will need to take to be compliant with the Financial Planning & Reporting Policy. Trustees and stakeholder representatives provided feedback and staff provided clarification on various points. This was provided for information.

Finance Committee September 15, 2021

Page 2 of 3

3. Accumulated Operating Surplus Policy The Secretary Treasurer presented a report dated September 15, 2021 entitled Accumulated Operating Surplus Policy. The report provides context on the new K-12 Public Education Accumulated Operating Surplus Policy from the Ministry. This Policy is a subset of the Financial Planning and Reporting Policy and will help to align Operating Surplus use with the Board’s strategic plans while providing increased transparency and accountability. The report also highlights the steps the District will need to take to be compliant with the Accumulated Operating Surplus Policy. Trustees and stakeholder representatives provided feedback and staff provided clarification on various points. This was provided for information. 4. Financial Statement Discussion and Analysis The Assistant Secretary Treasurer presented a report dated September 15, 2021 entitled Financial Statement Discussion and Analysis. The report includes a draft document entitled Financial Statement Discussion and Analysis for the Year Ended June 30, 2021. The finalized Financial Statement Discussion and Analysis will be posted on the District website and submitted to the Ministry of Education at the end of September 2021, along with the financial statements. Stakeholder representatives provided feedback and staff provided clarification on various points. This was provided for information. 5. 2021-2022 Budget Update (verbal) The Assistant Secretary Treasurer provided a verbal update on enrolment numbers in the International Student Program and cost savings arising from the transition of service providers for our Peoplesoft systems. The update also provided an update on some anticipated additional costs expected for the year. The budget impact is summarized in the master PowerPoint. Trustees and stakeholder representatives provided feedback and staff provided clarification on various points. This was provided for information. 6. Information Item Requests: None.

Finance Committee September 15, 2021

Page 3 of 3

7. Date and Time of Next Meeting The next meeting of this Committee is scheduled for Wednesday, November 17, 2021 at 5:00pm.

Meeting adjourned at 6:18 pm. ________________________________ Oliver Hanson, Chairperson Committee Members Present: Oliver Hanson, Estrellita Gonzalez, Lois Chan-Pedley, Allan Wong Other Trustees Present: Janet Fraser, Barb Parrott Senior Management Present: Pedro da Silva, J. David Green Association Representatives Present: Terry Stanway, VSTA Vanessa Lefebvre, VESTA Mike Vulgaris, VASSA Ankie Carswell, VEPVPA Gord Lau, DPAC Tyson Shmyr, PASA Debbie Mohabir, CUPE 15 Other Staff Present: Shehzad Somji, Helen Yee, Will Hsu

Page 1 of 2

AUDIT COMMITTEE

Wednesday, September 15, 2021 Committee Report to the Board, September 27, 2021 The Chairperson of the Committee called the meeting to order and acknowledged that the meeting is being held on the traditional unceded territory of the Musqueam, Squamish and Tsleil-Waututh Nations. The following representatives from KPMG attended the meeting in Teams.

• Tim Holloway, Audit Partner and lead engagement partner for the Vancouver School Board • Daniel Healey, Manager and lead engagement manager for the 2020-2021 Vancouver School Board

audit 1. June 30, 2021 Audited Financial Statements (Attachment)

The Secretary Treasurer presented and reviewed a report dated September 15, 2021 entitled June 30, 2021 Audited Financial Statements. The report includes School District No. 39 (Vancouver) Audited Financial Statements and KPMG’s Audit Findings Report, for the year ending June 30, 2021. In reviewing the report, the Secretary Treasurer presented some PowerPoint slides, copies of which are included with the meeting agenda. He reviewed components of the statement of financial position and the accumulated surplus. In reviewing the accumulated surplus, he informed the committee that, although School Generated Funds have been re-classified to the Operating Fund, the funds are not available for the Board to allocate for operational purposes as they are held and used by the schools.

The Secretary Treasurer asked if there were any questions on the Audited Financial Statements and there were none. Farzad Riahi joined the meeting at 6:46 pm. T. Holloway presented KPMG’s Audit Findings Report, reviewing the Executive Summary of the Audit Findings Report. He reported on the remaining steps for completion of the audit and acknowledged the work done by VSB staff. D. Healey reviewed the remainder of the KPMG report. The Chairperson asked if there were any questions from committee members. The auditors and staff responded to questions. During discussion, the Secretary Treasurer and the Assistant Secretary Treasurer reported on the status of work done for reporting future liabilities for remediating assets (as required by the Public Sector Accounting Board, effective 2023). An estimate of these future liabilities will be available at the end of September 2021. The Secretary Treasurer also informed committee members that an update on the management letter points identified by the previous auditor (Office of the Attorney General) would be brought to the next meeting of the Audit Committee. Staff left the meeting at 7:21 pm, to allow trustees to have a private discussion with the auditors. Staff returned to the meeting at 7:25 pm. The Chairperson reported the auditors had high praise for staff for their work with the auditors. T. Holloway and D. Healey left the meeting.

Audit Committee September 15, 2021

Page 2 of 2

The following motion was approved. Moved by L. Chan-Pedley, seconded by J. Fraser, that the following recommendation be taken to the Board for approval: IT IS RECOMMENDED THAT the Board of Education of School District No. 39 (Vancouver) approve the 2020-2021 Audited Financial Statements and requests staff to submit them to the Ministry of Education.

CARRIED UNANIMOUSLY 2. Financial Statement Discussion and Analysis

The Assistant Secretary Treasurer presented and reviewed a report dated September 15, 2021 entitled Financial Statement Discussion and Analysis. The report includes a draft Financial Statement Discussion and Analysis report for the year ended June 30, 2021. In reviewing the report, the Assistant Secretary Treasurer referred to the accompanying appendix entitled 2020 School District Report: SD039 Vancouver – Information to support student learning which will be used in the future to assess how the multi-year planning and allocation of resources under the new K-12 Financial Planning and Reporting Policy has impacted student outcomes. The Secretary Treasurer provided a verbal report on two new policies from the Ministry of Education which were presented at the Finance Committee meeting on September 15, 2021. He requested staff send the following items from the September 15, 2021 Finance Committee meeting to Farnaz Riahi, as the external representative on the Audit Committee:

• Item 1.2: Financial Planning & Reporting Policy • Item 1.3: Accumulated Operating Surplus Policy • PowerPoint

This item was provided for information. 3. Date and Time of Next Meeting The next meeting of this Committee is scheduled for Wednesday, February 16, 2022 at 6:30 pm. Meeting adjourned at 7:38 pm. ________________________________ Barb Parrott, Chairperson Committee Members Present: Barb Parrott (Chairperson), Lois Chan-Pedley, Janet Fraser,

Allan Wong, Farnaz Riahi (external representative) Management Present: David Green, Shehzad Somji

Audited Financial Statements of

School District No. 39 (Vancouver)

And Independent Auditors’ Report thereon

June 30, 2021

DRAFT - Not Finalized

September 08, 2021 14:59

ATTACHMENT

School District No. 39 (Vancouver)June 30, 2021

Table of Contents

Management Report ...........................................................................................................................................................................................1

Independent Auditors' Report ...........................................................................................................................................................................................2-3

Statement of Financial Position - Statement 1 ...........................................................................................................................................................................................4

Statement of Operations - Statement 2 ...........................................................................................................................................................................................5

Statement of Changes in Net Debt - Statement 4 ...........................................................................................................................................................................................6

Statement of Cash Flows - Statement 5 ...........................................................................................................................................................................................7

Notes to the Financial Statements ...........................................................................................................................................................................................8-27

Schedule of Changes in Accumulated Surplus (Deficit) by Fund - Schedule 1 (Unaudited) ..............................................................................................................28

Schedule of Operating Operations - Schedule 2 (Unaudited) .................................................................................................................................................................29

Schedule 2A - Schedule of Operating Revenue by Source (Unaudited) ............................................................................................................30

Schedule 2B - Schedule of Operating Expense by Object (Unaudited) .........................................................................................31

Schedule 2C - Operating Expense by Function, Program and Object (Unaudited) .....................................................................................32

Schedule of Special Purpose Operations - Schedule 3 (Unaudited) ....................................................................................................................................................34

Schedule 3A - Changes in Special Purpose Funds and Expense by Object (Unaudited) .......................................................................................................35

Schedule of Capital Operations - Schedule 4 (Unaudited) .........................................................................................................................................38

Schedule 4A - Tangible Capital Assets (Unaudited) .....................................................................................................................39

Schedule 4B - Tangible Capital Assets - Work in Progress (Unaudited) ..............................................................................................................40

Schedule 4C - Deferred Capital Revenue (Unaudited) ............................................................................................................................41

Schedule 4D - Changes in Unspent Deferred Capital Revenue (Unaudited) .........................................................................................................42


September 08, 2021 14:59


MANAGEMENT REPORT

Management's Responsibility for the Financial Statements.

On behalf of School District No. 39 (Vancouver)

Signature of the Chairperson of the Board of Education

Signature of the Superintendent

Signature of the Secretary Treasurer Date Signed

The accompanying financial statements of School District No. 39 (Vancouver) have been prepared by

management in accordance with the accounting requirements of Section 23.1 of the Budget Transparency and

Accountability Act of British Columbia, supplemented by Regulations 257/2010 and 198/2011 issued by the

Province of British Columbia Treasury Board, and the integrity and objectivity of these statements are

management's responsibility. Management is also responsible for all of the notes to the financial statements and

schedules, and for ensuring that this information is consistent, where appropriate, with the information

contained in the financial statements.

Management is also responsible for implementing and maintaining a system of internal controls to provide

reasonable assurance that assets are safeguarded, transactions are properly authorized and reliable financial

information is produced.

The preparation of financial statements necessarily involves the use of estimates based on management's

judgment particularly when transactions affecting the current accounting period cannot be finalized with

certainty until future periods.

The Board of Education of School District No. 39 (Vancouver) (called the ''Board'') is responsible for ensuring

that management fulfills its responsibilities for financial reporting and internal control and exercises these

responsibilities through the Board. The Board reviews internal financial statements on a quarterly basis and

externally audited financial statements yearly.

DRAFT

The external auditors, KPMG LLP, conduct an independent examination, in accordance with Canadian

generally accepted auditing standards, and express their opinion on the financial statements. The external

auditors have full and free access to financial management of School District No. 39 (Vancouver) and meet

when required. The accompanying Independent Auditors' Report outlines their responsibilities, the scope of

their examination and their opinion on the School District's financial statements.

Date Signed

Date SignedDRAFTPage 1


September 08, 2021 14:59

Page 2

Blank page, saved for Independent Auditors’ Report

Page 3

Blank page, saved for Independent Auditors’ Report

Statement 1

2021 2020

Actual Actual

$ $

Financial Assets

Cash and Cash Equivalents 263,953,000 252,446,220

Accounts Receivable

Due from Province - Ministry of Education 6,036,568 10,146,510

Due from Province - Other 168,200

Other (Note 3) 4,366,205 5,167,290

Portfolio Investments (Note 4) 420,402 712,341

Total Financial Assets 274,776,175 268,640,561

Liabilities

Accounts Payable and Accrued Liabilities

Due to Province - Ministry of Education 173,857

Due to Province - Other 3,725,722 4,050,173

Other (Note 5) 83,615,767 74,080,929

Unearned Revenue (Note 6) 52,117,464 57,368,400

Deferred Revenue (Note 7) 25,330,450 35,125,057

Deferred Capital Revenue (Note 8) 783,059,363 717,744,982

Employee Future Benefits (Note 9) 31,073,303 29,545,276

Capital Lease Obligations (Note 10) 3,920,517 2,098,085

Other Liabilities 361,750 1,349,000

Total Liabilities 983,204,336 921,535,759

Net Debt (708,428,161) (652,895,198)

Non-Financial Assets

Tangible Capital Assets (Note 11) 863,849,162 797,124,254

Prepaid Expenses 1,984,622 2,137,471

Supplies Inventory 948,967 860,921

Total Non-Financial Assets 866,782,751 800,122,646

Accumulated Surplus (Deficit) (Note 16) 158,354,590 147,227,448

Signature of the Chairperson of the Board of Education

Signature of the Superintendent

Signature of the Secretary Treasurer

School District No. 39 (Vancouver)Statement of Financial Position

As at June 30, 2021

Date Signed

Date Signed

Date Signed

Approved by the Board

DRAFT

The accompanying notes are an integral part of these financial statements.DRAFT - Not Finalized

September 08, 2021 14:59 Page 4

Statement 2

2021 2021 2020

Budget Actual Actual

$ $ $

Revenues

Provincial Grants

Ministry of Education 566,926,935 570,436,010 542,083,299

Other 5,587,910 6,358,160 6,469,984

Federal Grants 2,414,888 2,351,073 2,280,857

Tuition 21,792,177 22,278,790 29,951,775

Other Revenue 28,360,434 22,129,523 26,063,173

Rentals and Leases 4,325,482 4,104,897 5,541,059

Investment Income 2,614,202 2,442,137 3,881,363

Gain (Loss) on Disposal of Tangible Capital Assets 11,107

Amortization of Deferred Capital Revenue 20,519,181 20,512,904 19,148,025

Total Revenue 652,541,209 650,624,601 635,419,535

Expenses

Instruction 530,816,788 507,423,609 505,557,058

District Administration 24,251,184 23,056,622 23,457,736

Operations and Maintenance 105,185,301 105,512,605 93,677,099

Transportation and Housing 3,799,504 3,314,949 2,409,292

Debt Services 111,712 189,674 111,407

Total Expense 664,164,489 639,497,459 625,212,592

Surplus (Deficit) for the year (11,623,280) 11,127,142 10,206,943

Accumulated Surplus (Deficit) from Operations, beginning of year 147,227,448 137,020,505

Accumulated Surplus (Deficit) from Operations, end of year 158,354,590 147,227,448

School District No. 39 (Vancouver)Statement of Operations

Year Ended June 30, 2021



Statement 4

2021 2021 2020


$ $ $

Surplus (Deficit) for the year (11,623,280) 11,127,142 10,206,943

Effect of change in Tangible Capital Assets

Acquisition of Tangible Capital Assets (107,318,841) (96,336,100) (84,060,205)

Amortization of Tangible Capital Assets 29,280,495 29,611,049 27,790,919

Net carrying value of Tangible Capital Assets disposed of 143

Total Effect of change in Tangible Capital Assets (78,038,346) (66,724,908) (56,269,286)

Acquisition of Prepaid Expenses (4,458,161) (4,086,682)

Use of Prepaid Expenses 4,611,012 5,804,411

Acquisition of Supplies Inventory (1,703,911) (1,612,903)

Use of Supplies Inventory 1,615,863 1,686,219

Total Effect of change in Other Non-Financial Assets - 64,803 1,791,045

(Increase) Decrease in Net Debt, before Net Remeasurement Gains (Losses) (89,661,626) (55,532,963) (44,271,298)

Net Remeasurement Gains (Losses)

(Increase) Decrease in Net Debt (55,532,963) (44,271,298)

Net Debt, beginning of year (652,895,198) (608,623,900)

Net Debt, end of year (708,428,161) (652,895,198)

School District No. 39 (Vancouver)Statement of Changes in Net Debt




Statement 5

2021 2020

Actual Actual

$ $

Operating Transactions

Surplus (Deficit) for the year 11,127,142 10,206,943

Changes in Non-Cash Working Capital

Decrease (Increase)

Accounts Receivable 5,079,228 (3,360,549)

Supplies Inventories (88,047) 73,316

Prepaid Expenses 152,851 1,717,729

Increase (Decrease)

Accounts Payable and Accrued Liabilities 9,036,529 4,031,115

Unearned Revenue (5,250,938) (2,790,117)

Deferred Revenue (9,794,607) (3,306,828)

Employee Future Benefits 1,528,028 1,597,933

Other Liabilities (987,250) (337,024)

Loss (Gain) on Disposal of Tangible Capital Assets (11,107)

Amortization of Tangible Capital Assets 29,611,049 27,790,919

Amortization of Deferred Capital Revenue (20,512,904) (19,148,025)

Insurance Claim (512,579) (86,652)

Total Operating Transactions 19,377,395 16,388,760

Capital Transactions

Tangible Capital Assets Purchased (5,943,472) (5,045,550)

Tangible Capital Assets -WIP Purchased (86,269,725) (78,289,901)

District Portion of Proceeds on Disposal 11,250

Total Capital Transactions (92,201,947) (83,335,451)

Financing Transactions

Capital Revenue Received 86,339,864 80,766,760

Capital Lease Payments (2,300,472) (2,206,484)

Total Financing Transactions 84,039,392 78,560,276

Investing Transactions

Investments in Portfolio Investments 291,940 284,626

Total Investing Transactions 291,940 284,626

Net Increase (Decrease) in Cash and Cash Equivalents 11,506,780 11,898,211

Cash and Cash Equivalents, beginning of year 252,446,220 240,548,009

Cash and Cash Equivalents, end of year 263,953,000 252,446,220

Cash and Cash Equivalents, end of year, is made up of:

Cash 263,953,000 252,446,220

263,953,000 252,446,220

School District No. 39 (Vancouver)Statement of Cash Flows




SCHOOL DISTRICT No. 39 (Vancouver) NOTES TO FINANCIAL STATEMENTS FOR THE YEAR

ENDED JUNE 30, 2021

Page 8

1 Authority and Purpose

The School District, established on April 12, 1946, operates under authority of the School Act of British Columbia as a corporation under the name of "The Board of Education of School District No. 39 (Vancouver)", and operates as "School District No. 39 (Vancouver)." A board of education (Board) elected for a four-year term governs the School District. The School District provides educational programs to students enrolled in schools in the District, and is principally funded by the Province of British Columbia through the Ministry of Education. School District No. 39 is exempt from federal and provincial income taxes. The COVID 19 outbreak was declared a pandemic by the World Health Organization in March 2020 and has had a significant financial, market and social dislocating impact worldwide. Under direction of the Provincial Health Officer, all schools suspended in-class instruction in March 2020 and the District remained open to continue to support students and families in a variety of ways. Parents were given the choice to send their children back to school on a gradual and part-time basis beginning June 1, 2020 and full-time beginning September 1, 2020 with new health and safety guidelines. The ongoing impact of the pandemic presents uncertainty over future cash flows, may have a significant impact on future operations including decreases in revenue, impairment of receivables, reduction in investment income and delays in completing capital project work. As the situation is dynamic and the ultimate duration and magnitude of the impact are not known, an estimate of the future financial effect on the District is not practicable at this time.

2 Summary of Significant Accounting Policies a) Basis of Accounting

These financial statements have been prepared in accordance with Section 23.1 of the Budget Transparency and Accountability Act of the Province of British Columbia. This Section requires that the financial statements be prepared in accordance with Canadian public sector accounting standards except in regard to the accounting for government transfers as set out in Notes 2(f) and 2(n). In November 2011, Treasury Board provided a directive through Restricted Contributions Regulation 198/2011 providing direction for the reporting of restricted contributions whether they are received or receivable by the School District before or after this regulation was in effect. As noted in notes 2(f) and 2(n), Section 23.1 of the Budget Transparency and Accountability Act and its related regulations require the School District to recognize government transfers for the acquisition of capital assets into revenue on the same basis as the related amortization expense. As these transfers do not contain stipulations that create a liability, Canadian public sector accounting standards would require these grants to be fully recognized into revenue.


ENDED JUNE 30, 2021

Page 9

b) Cash and Cash Equivalents

Cash and cash equivalents include cash and securities that are readily convertible to known amounts of cash and that are subject to an insignificant risk of change in value. These cash equivalents generally have a maturity of three months or less at acquisition and are held for the purpose of meeting short-term cash commitments rather than for investing.

c) Accounts Receivable Accounts receivable are measured at amortized cost and shown net of allowance for doubtful

accounts. d) Portfolio Investments

The School District has investments in Guaranteed Investment Certificates (GIC’s), term deposits and bonds that have a period to maturity of greater than three months at the time of acquisition. These investments are not quoted in an active market and are reported at amortized cost, and the associated transaction costs are added to the carrying value of these investments upon initial recognition. Transaction costs are incremental costs directly attributable to the acquisition or issuance of a financial asset.

e) Unearned Revenue

Unearned revenue includes tuition fees received for courses to be delivered in future periods, receipt of proceeds for services or products to be delivered in a future period and the remaining balance of a 99-year ground lease. For tuition fees and the receipt of proceeds for services or products to be delivered, revenue will be recognized in that future period when the courses, services, or products are provided. For the ground lease, revenue will be recognized on a straight line basis over the remaining term of the lease.

f) Deferred Revenue and Deferred Capital Revenue

Deferred revenue includes contributions received with stipulations that meet the description of restricted contributions in the Restricted Contributions Regulation 198/2011 issued by Treasury Board. When restrictions are met, deferred revenue is recognized as revenue in the fiscal year in a manner consistent with the circumstances and evidence used to support the initial recognition of the contributions received as a liability, as detailed in Note 2(n). Funding received for the acquisition of depreciable tangible capital assets is recorded as deferred capital revenue and amortized over the life of the asset acquired as revenue in the statement of operations. This accounting treatment is not consistent with the requirements of Canadian public sector accounting standards which require that government transfers be recognized as revenue when approved by the transferor and eligibility criteria have been met, unless the transfer contains a stipulation that creates a liability, in which case the transfer is recognized as revenue over the period that the liability is extinguished.


ENDED JUNE 30, 2021

Page 10

g) Employee Future Benefits

i) Post-employment benefits

The School District provides certain post-employment benefits, including vested and non-vested benefits, for certain employees pursuant to certain contracts and union agreements. The School District accrues its obligations and related costs, including both vested and non-vested benefits under employee future benefit plans. Benefits include vested sick leave, accumulating non- vested sick leave, early retirement, retirement/severance, vacation, overtime and death benefits. The benefits cost is actuarially determined using the projected unit credit method pro-rated on service and using management’s best estimate of expected salary escalation, termination rates, retirement rates and mortality. The discount rate used to measure obligations is based on the cost of borrowing. The cumulative unrecognized actuarial gains and losses are amortized over the expected average remaining service lifetime of active employees covered under the plan. The most recent valuation of the obligation was performed at March 31, 2019 and projected to March 31, 2022. The next valuation will be performed at March 31, 2022 for use at June 30, 2022. For the purposes of determining the financial position of the plans and the employee future benefit costs, a measurement date of March 31 was adopted for all periods subsequent to July 1, 2004.

ii) Pension Plans

The School District and its employees make contributions to the Teachers’ Pension Plan and Municipal Pension Plan. The plans are multi-employer plans where assets and obligations are not separated. The costs are expensed as incurred.

h) Tangible Capital Assets

• Tangible capital assets acquired or constructed are recorded at cost which includes amounts that are directly related to the acquisition, design, construction, development, improvement or betterment of the assets. Cost also includes overhead directly attributable to construction, as well as interest costs that are directly attributable to the acquisition or construction of the asset.

• Donated tangible capital assets are recorded at their fair market value on the date of donation, except in circumstances where fair value cannot be reasonably determined in which case the assets are recognized at nominal value. Transfers of capital assets from related parties are recorded at carrying value.

• Work-in-progress is recorded as an acquisition to the applicable asset class at substantial completion.

• Tangible capital assets are written down to residual value when conditions indicate they no longer contribute to the ability of the School District to provide services or when the value of


ENDED JUNE 30, 2021

Page 11

future economic benefits associated with the sites and buildings are less than their net book value. The write-downs are accounted for as expenses in the Statement of Operations.

• Buildings that are demolished or destroyed are written-off. • Works of art, historic assets and other intangible assets are not recorded as assets in these

financial statements. • The cost, less residual value, of tangible capital assets (excluding sites), is amortized on a

straight-line basis over the estimated useful life of the asset. It is management’s responsibility to determine the appropriate useful lives for tangible capital assets. These useful lives are reviewed on a regular basis or if significant events indicate the need to revise.

Estimated useful life is as follows:

Buildings 40 years Furniture & Equipment 10 years Vehicles 10 years Computer Software 5 years Computer Hardware 5 years

i) Asset Retirement Obligations

A liability is recognized when, as at the financial reporting date:

(a) there is a legal obligation to incur retirement costs in relation to a tangible capital asset; (b) the past transaction or event giving rise to the liability has occurred; (c) it is expected that future economic benefits will be given up; and (d) a reasonable estimate of the amount can be made

Liabilities are recognized for statutory, contractual or legal obligations associated with the retirement of tangible capital assets when those obligations result from the acquisition, construction, development or normal operation of the assets. The obligations are measured initially at fair value, determined using present value methodology, and the resulting costs capitalized into the carrying amount of the related tangible capital asset. In subsequent periods, the liability is adjusted for accretion and any changes in the amount or timing of the underlying future cash flows. The capitalized asset retirement cost is amortized on the same basis as the related asset and accretion expense is included in the Statement of Operations.

j) Capital Leases

Leases that, from the point of view of the lessee, transfer substantially all the benefits and risks incident to ownership of the property to the School District are considered capital leases. These are accounted for as an asset and an obligation. Capital lease obligations are recorded at the present value of the minimum lease payments excluding executory costs, e.g., insurance or maintenance costs. The discount rate used to determine the present value of the lease payments is the lower of the School District’s rate for incremental borrowing or the interest rate implicit in the lease.


ENDED JUNE 30, 2021

Page 12

All other leases are accounted for as operating leases and the related payments are charged to expenses as incurred.

k) Prepaid Expenses Prepaid annual maintenance contracts, prepaid rent, membership dues, and medical benefit plan premiums are included as a prepaid expense and stated at acquisition cost, and are charged to expense over the periods expected to benefit from it.

l) Supplies Inventory

Supplies inventory held for consumption or use are recorded at the lower of historical cost and replacement cost.

m) Funds and Reserves

Certain amounts, as approved by the Board, are set aside in accumulated surplus for future operating and capital purposes. Transfers to and from funds and reserves are an adjustment to the respective fund when approved.

n) Revenue Recognition

Revenues are recorded on an accrual basis in the period in which the transactions or events occurred that gave rise to the revenues, the amounts are considered to be collectible and can be reasonably estimated. Contributions received, or where eligibility criteria have been met, are recognized as revenue except where the contribution meets the criteria for deferral as described below. Eligibility criteria are the criteria that the School District has to meet in order to receive the contributions, including authorization by the transferring government. For contributions subject to a legislative or contractual stipulation or restriction as to their use, revenue is recognized as follows:

• non-capital contributions for specific purposes are recorded as deferred revenue and recognized as revenue in the year related expenses are incurred;

• contributions restricted for site acquisitions are recorded as revenue when the sites are purchased; and

• contributions restricted for tangible capital assets acquisitions other than sites are recorded as deferred capital revenue and amortized over the useful life of the related assets.

Donated tangible capital assets other than sites are recorded at fair market value and amortized over the useful lives of the assets. Donated sites are recorded as revenue at fair market value when received or receivable.


ENDED JUNE 30, 2021

Page 13

The accounting treatment for restricted contributions is not consistent with the requirements of Canadian public sector accounting standards which require that governments transfers be recognized as revenue when approved by the transferor and eligibility criteria have been met, unless the transfer contains a stipulation that meets the criteria for liability recognition, in which case the transfer is recognized over the period that the liability is extinguished. Revenue related to fees or services received in advance of the fee being earned or the service is performed is deferred and recognized when the fee is earned or service performed. Investment income is reported in the period earned. When required by the funding party or related Act, investment income earned on deferred revenue is added to the deferred revenue balance.

o) Expenditures

Expenses are reported on an accrual basis. The cost of all goods consumed and services received during the year is expensed.

Categories of Salaries • Principals, Vice-Principals, and Directors of Instruction employed under an administrative

officer contract are categorized as Principals and Vice-Principals.

• The Superintendent, Assistant Superintendent, Secretary-Treasurer, Trustees and other employees excluded from union contracts are categorized as Other Professionals.

Allocation of Costs • Operating expenses are reported by function, program, and object. Whenever possible

expenditures are determined by actual identification. Additional costs pertaining to specific instructional programs, such as special and aboriginal education, are allocated to these programs. All other costs are allocated to related programs.

• Actual salaries of personnel assigned to two or more functions or programs are allocated based on the time spent in each function and program. School-based clerical salaries are allocated to school administration and partially to other programs to which they may be assigned. Principals’ and Vice-Principals’ salaries are allocated to school administration and may be partially allocated to other programs to recognize their other responsibilities.

• Employee benefits and allowances are allocated to the same programs, and in the same proportions, as the individual’s salary.

• Supplies and services are allocated based on actual program identification.

p) Financial Instruments A contract establishing a financial instrument creates, at its inception, rights and obligations to receive or deliver economic benefits. The financial assets and financial liabilities portray these rights and obligations in the financial statements. The School District recognizes a financial instrument when it becomes a party to a financial instrument contract.


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Financial instruments consist of cash and cash equivalents, portfolio investments, accounts receivable, accounts payable and other current liabilities. Except for portfolio investments in equity instruments quoted in an active market, or items designated by management, that are recorded at fair value, all financial assets and liabilities are recorded at cost or amortized cost and the associated transaction costs are added to the carrying value of these investments upon initial recognition. Transaction costs are incremental costs directly attributable to the acquisition or issue of a financial asset or a financial liability. The School District has not invested in any equity instruments that are actively quoted in the market and has not designated any financial instruments to be recorded at fair value. The School District has no instruments in the fair value category. For financial instruments measured using amortized cost, the effective interest rate method is used to determine interest revenue or expense. Interest and dividends attributable to financial instruments are reported in the statement of operations. Unless otherwise noted, it is management’s opinion that the School District is not exposed to significant interest, currency or credit risks arising from its financial instruments. The fair values of these financial instruments approximate their carrying value, unless otherwise noted. All financial assets except derivatives are tested annually for impairment. When financial assets are impaired, impairment losses are recorded in the statement of operations. A write-down of a portfolio investment to reflect a loss in value is not reversed for a subsequent increase in value.

q) Measurement Uncertainty

Preparation of financial statements in accordance with the basis of accounting described in Note 2(a) requires management to make estimates and assumptions that impact reported amounts of assets and liabilities at the date of the financial statements and revenues and expenses during the reporting periods. Significant areas requiring the use of management estimates relate to the potential impairment of assets, liabilities for contaminated sites, rates for amortization and estimated employee future benefits. Actual results could differ from those estimates.

r) Liability for Contaminated Sites

Contaminated sites are a result of contamination being introduced into air, soil, water or sediment of a chemical, organic or radioactive material or live organism that exceeds an environmental standard. The liability is recorded net of any expected recoveries. A liability for remediation of contaminated sites is recognized when a site is not in productive use and all the following criteria are met:

• an environmental standard exists; • contamination exceeds the environmental standard; • the School District:

o is directly responsible; or


ENDED JUNE 30, 2021

Page 15

o accepts responsibility;

• it is expected that future economic benefits will be given up; and • a reasonable estimate of the amount can be made.

The liability is recognized as management’s estimate of the cost of post-remediation including operation, maintenance and monitoring that are an integral part of the remediation strategy for a contaminated site.

3 Other Receivables

4 Portfolio Investments

GIC’s and term deposits included in portfolio investments are held with local banking institutions and earn average interest at 0.71% (2020 – 1.58%). Senior government bonds held earn average interest at 2.66% (2020 - 2.72%).


ENDED JUNE 30, 2021

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5 Accounts Payable and Accrued Liabilities – Other

6 Unearned Revenue


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7 Deferred Revenue

Deferred revenue includes unspent grants and contributions received that meet the description of a restricted contribution in the Restricted Contributions Regulation 198/2011 issued by the Treasury Board, i.e., the stipulations associated with those grants and contributions have not yet been fulfilled.


ENDED JUNE 30, 2021

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8 Deferred Capital Revenue

Deferred Capital Revenue (DCR) includes grants and contributions received that are restricted by the contributor for the acquisition of tangible capital assets that meet the description of a restricted contribution in Regulation 198/2011 issued by the Treasury Board. Once spent, the contributions are amortized into revenue over the life of the asset acquired.


ENDED JUNE 30, 2021

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9 Employee Future Benefits

Benefits include vested sick leave, accumulating non-vested sick leave, early retirement, retirement/severance, vacation, overtime and death benefits. Funding is provided when the benefits are paid and accordingly, there are no plan assets. Although no plan assets are uniquely identified, the School District has provided for the payment of these benefits.


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10 Capital Lease Obligations

Repayments are due as follows:


ENDED JUNE 30, 2021

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11 Tangible Capital Asset


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Page 22

As at June 30, 2021, there was work in progress of $122,389,652 (2020: $126,130,239) included in Buildings and Furniture & Equipment and not being amortized. Amortization of these assets will commence when the asset is put into service.

Included within tangible capital assets purchases is $4,122,903 (2020: $724,754) of assets acquired through capital lease.

12 Employee Pension Plans

The School District and its employees contribute to the Teachers’ Pension Plan and Municipal Pension Plan (jointly trusteed pension plans). The boards of trustees for these plans, representing plan members and employers, are responsible for administering the pension plans, including investing assets and administering benefits. The plans are multi-employer defined benefit pension plans. Basic pension benefits are based on a formula. As at December 31, 2019, the Teachers’ Pension Plan had about 49,000 active members and approximately 39,000 retired members. As of December 31, 2019, the Municipal Pension Plan had about 213,000 active members, including approximately 27,000 from school districts.

Every three years, an actuarial valuation is performed to assess the financial position of the plans and adequacy of plan funding. The actuary determines an appropriate combined employer and member contribution rate to fund the plans. The actuary’s calculated contribution rate is based on the entry-age normal cost method, which produces the long-term rate of member and employer contributions sufficient to provide benefits for average future entrants to the plans. This rate may be adjusted for the amortization of any actuarial funding surplus and will be adjusted for the amortization of any unfunded actuarial liability.

The most recent actuarial valuation of the Teachers’ Pension Plan as at December 31, 2017, indicated a $1,656 million surplus for basic pension benefits on a going concern basis.

The most recent actuarial valuation for the Municipal Pension Plan as at December 31, 2018, indicated a $2,866 million funding surplus for basic pension benefits on a going concern basis.

The School District paid $45,249,461 (2020 - $43,784,235) for employer contributions to these plans in the year ended June 30, 2021.

The next valuation for the Teachers’ Pension Plan will be as at December 31, 2020, with results available in 2021. The next valuation for the Municipal Pension Plan will be as at December 31, 2021, with results available in 2022. Employers participating in the plans record their pension expense as the amount of employer contributions made during the fiscal year (defined contribution pension plan accounting). This is because the plans record accrued liabilities and accrued assets for each plan in aggregate, resulting in no consistent and reliable basis for allocating the obligation, assets and cost to individual employers participating in the plans.


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Page 23

13 Contractual Obligations

The School District has entered into a number of multiple-year contracts for the delivery of services and the construction of tangible capital assets. These contractual obligations will become liabilities in the future when the terms of the contracts are met.

14 Budget Figures

Budget figures reflect the amended annual budget approved by the Board on February 22, 2021. The District has elected to present the amended annual budget as it reflects a budget based on funding as a result of final enrollment numbers versus estimated annual projections. As the 2020/21 Amended Annual Budget is used for comparative purposes, a reconciliation between the 2020/21 Annual and the 2020/21 Amended Annual Budgets is provided:


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15 Expense by Object


ENDED JUNE 30, 2021

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16 Accumulated Surplus

17 Interfund Transfers Interfund Transfers between the operating, special purpose and capital funds for the year were as

follows:

• $3,109,774 from operating to capital for capital assets purchased • $2,833,698 from special purpose to capital for capital assets purchased • $2,490,146 from operating to capital for capital lease payments


ENDED JUNE 30, 2021

Page 26

18 Contingent Assets

In fiscal 2018-19 the School District entered into an agreement with BC Hydro for the sale of an underground air parcel at Lord Roberts Annex for the construction of an electrical substation. As a result of that sale, a contingent asset exists in the form of a construction lease starting August 1, 2024. The issuance of the construction lease in 2024 is dependent on BC Hydro receiving a Certificate of Public Convenience and Necessity from the British Columbia Utilities Commission for the construction of the substation. Originally the construction lease was to commence in 2023 but the School District has provided notice of a one-year delay to BC Hydro as per the terms of the agreement. Contingent assets are not recorded in the financial statements.

19 Contingent Liabilities

As per a directive from the Ministry of Education, any funding for Remedy with the Classroom Enhancement Fund requires an agreement for payout with the School District’s teachers’ associations. On June 30, 2021 the District did not have agreements with the teachers’ associations, and the amount and likelihood of a payout are not measurable.

20 Economic Dependence

The operations of the School District are dependent on continued funding from the Ministry of Education and various governmental agencies to carry out its programs. These financial statements have been prepared on a going concern basis.

21 Related Party Transactions

The School District is related through common ownership to all Province of British Columbia ministries, agencies, school districts, health authorities, colleges, universities and crown corporations. The School District is also related to key management personnel who have the authority and responsibility for planning, directing and controlling the activities of the District. The key management personnel are the Board of Education, Superintendent of Schools and the Secretary Treasurer. All transactions with these entities, unless disclosed separately, are considered to be in the normal course of operations and are recorded at the exchange amount.

22 Risk Management

The School District has exposure to the following risks from its use of financial instruments: credit risk, market risk and liquidity risk. The Board ensures that the School District has identified its risks and ensures that management monitors and controls them.


ENDED JUNE 30, 2021

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a) Credit risk

Credit risk is the risk of financial loss to an institution if a customer or counterparty to a financial instrument fails to meet its contractual obligations. Such risks arise principally from certain financial assets held consisting of cash, amounts receivable and investments. The School District is exposed to credit risk in the event of non-performance by a debtor. This risk is mitigated as most amounts receivable are due from the Province and are collectible. It is management’s opinion that the School District is not exposed to significant credit risk associated with its cash deposits and investments as they are held by recognized British Columbia institutions and the School District invests solely in guaranteed investment certificates, term deposits, Senior Government Bonds and the Central Deposit Program of BC.

b) Market risk Market risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk is comprised of currency risk and interest rate risk. Currency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in the foreign exchange rates. It is management’s opinion that the School District is not exposed to significant currency risk, as amounts held and purchases made in foreign currency are insignificant. Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in the market interest rates. The School District is exposed to interest rate risk through its investments. It is management’s opinion that the School District is not exposed to significant interest rate risk because it invests solely in guaranteed investment certificates, term deposits, and Senior Government Bonds.

c) Liquidity risk

Liquidity risk is the risk that the School District will not be able to meet its financial obligations as they become due. The School District manages liquidity risk by continually monitoring actual and forecasted cash flows from operations and anticipated investing activities to ensure, as far as possible, that it will always have sufficient liquidity to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the School District’s reputation. Risk management and insurance services for all School Districts in British Columbia are provided by the Risk Management Branch of the Ministry of Finance.

Schedule 1 (Unaudited)

Operating Special Purpose Capital 2021 2020

Fund Fund Fund Actual Actual

$ $ $ $ $

Accumulated Surplus (Deficit), beginning of year 30,129,688 117,097,760 147,227,448 137,020,505

Changes for the year

Surplus (Deficit) for the year 16,131,960 2,833,698 (7,838,516) 11,127,142 10,206,943

Interfund Transfers

Tangible Capital Assets Purchased (3,109,774) (2,833,698) 5,943,472 -

Other (2,490,146) 2,490,146 -

Net Changes for the year 10,532,040 - 595,102 11,127,142 10,206,943

Accumulated Surplus (Deficit), end of year - Statement 2 40,661,728 - 117,692,862 158,354,590 147,227,448

School District No. 39 (Vancouver)Schedule of Changes in Accumulated Surplus (Deficit) by Fund





2021 2021 2020


$ $ $

Revenues

Provincial Grants


Other 62,249 62,249 62,249

Federal Grants 2,414,888 2,351,073 2,280,857

Tuition 21,792,177 22,278,790 29,951,775

Other Revenue 4,610,408 18,407,099 6,048,486



Total Revenue 516,033,493 533,959,757 523,914,226

Expenses

Instruction 431,894,403 429,361,891 419,298,454



Transportation and Housing 2,758,293 2,415,487 2,409,292

Total Expense 522,089,961 517,827,797 507,187,988

Operating Surplus (Deficit) for the year (6,056,468) 16,131,960 16,726,238

Budgeted Appropriation (Retirement) of Surplus (Deficit) 12,861,091

Net Transfers (to) from other funds

Tangible Capital Assets Purchased (3,674,295) (3,109,774) (4,147,591)

Other (3,130,328) (2,490,146) (2,317,890)

Total Net Transfers (6,804,623) (5,599,920) (6,465,481)

Total Operating Surplus (Deficit), for the year - 10,532,040 10,260,757

Operating Surplus (Deficit), beginning of year 30,129,688 19,868,931

Operating Surplus (Deficit), end of year 40,661,728 30,129,688

Operating Surplus (Deficit), end of year

Internally Restricted 34,731,501 26,288,294

Unrestricted 5,930,227 3,841,394

Total Operating Surplus (Deficit), end of year 40,661,728 30,129,688

School District No. 39 (Vancouver)Schedule of Operating Operations




Schedule 2A (Unaudited)

2021 2021 2020


$ $ $

Provincial Grants - Ministry of Education

Operating Grant, Ministry of Education 458,901,610 462,718,337 456,996,745

Other Ministry of Education Grants

Pay Equity 7,294,124 7,294,124 7,294,124

Funding for Graduated Adults 1,394,088 1,552,793 1,642,050

Student Transportation Fund 53,423 53,423 53,423

Carbon Tax Grant 183,298

Employer Health Tax Grant 4,112,510

Support Staff Wage Increase Funding 2,652,898

Teachers' Labour Settlement Funding 13,505,685 13,505,685 5,588,260

Early Career Mentorship Funding 1,060,000 1,060,000

FSA Scorer Grant 41,621 41,621 41,621

Dogwood 25 27,000 27,000

Early Learning Framework 9,057 9,057 9,057

Equity Scan 2,000

Total Provincial Grants - Ministry of Education 482,286,608 486,262,040 478,575,986

Provincial Grants - Other 62,249 62,249 62,249

Federal Grants 2,414,888 2,351,073 2,280,857

Tuition

Summer School Fees 616,640 617,090 1,321,138

Continuing Education 578,513 844,475 966,125

International and Out of Province Students 20,597,024 20,817,225 27,664,512

Total Tuition 21,792,177 22,278,790 29,951,775

Other Revenues

Other School District/Education Authorities 1,150,000 1,150,000 1,150,000

Miscellaneous

Instructional Cafeteria Revenue 774,397

Miscellaneous Fees and Revenue 3,345,908 3,149,410 3,444,506

Other Grants 114,500 428,389 679,583

School Generated Funds 13,679,300

Total Other Revenue 4,610,408 18,407,099 6,048,486



Total Operating Revenue 516,033,493 533,959,757 523,914,226

School District No. 39 (Vancouver)Schedule of Operating Revenue by Source




Schedule 2B (Unaudited)

2021 2021 2020


$ $ $

Salaries

Teachers 235,492,004 231,329,310 230,201,588

Principals and Vice Principals 26,371,368 26,418,272 24,915,066

Educational Assistants 41,679,879 40,635,867 40,720,409

Support Staff 55,103,468 54,380,018 55,348,489

Other Professionals 11,690,338 12,150,679 11,833,466

Substitutes 11,508,029 9,858,547 7,743,430

Total Salaries 381,845,086 374,772,693 370,762,448

Employee Benefits 99,309,223 99,381,794 98,063,910

Total Salaries and Benefits 481,154,309 474,154,487 468,826,358

Services and Supplies

Services 14,236,197 12,180,270 14,127,461

Student Transportation 2,677,627 2,334,372 2,448,469

Professional Development and Travel 1,057,750 1,029,301 1,080,664

Rentals and Leases 852,232 838,163 696,123

Dues and Fees 1,011,635 858,360 1,141,145

Insurance 1,073,038 1,153,583 1,031,860

Interest 1,680

Supplies 11,880,800 17,214,008 10,085,406

Utilities 8,146,373 8,065,253 7,748,822

Total Services and Supplies 40,935,652 43,673,310 38,361,630

Total Operating Expense 522,089,961 517,827,797 507,187,988



Schedule of Operating Expense by Object



Schedule 2C (Unaudited)School District No. 39 (Vancouver)Operating Expense by Function, Program and Object

Principals and Educational Support Other

Teachers Vice Principals Assistants Staff Professionals Substitutes Total

Salaries Salaries Salaries Salaries Salaries Salaries Salaries

$ $ $ $ $ $ $

1 Instruction

1.02 Regular Instruction 171,306,286 276,619 465,787 5,399,688 219,350 7,343,317 185,011,047

1.03 Career Programs 656,622 68,053 142,722 109,482 31,654 1,008,533

1.07 Library Services 5,491,022 881,765 20,226 236,763 127 202,758 6,832,661

1.08 Counselling 8,806,039 792,364 2,904 281,331 314,009 10,196,647

1.10 Special Education 25,542,840 2,416,869 36,656,973 734,429 5,624 795,597 66,152,332

1.30 English Language Learning 11,260,352 1,922,608 2,216,026 359,365 182,348 385,476 16,326,175

1.31 Indigenous Education 650,403 225,791 1,089,587 129,150 1,632 98,643 2,195,206

1.41 School Administration 33 17,674,140 11,388 10,590,229 221,405 8,340 28,505,535

1.60 Summer School 728,306 87,763 119,719 18,071 1,460 955,319

1.62 International and Out of Province Students 6,875,272 165,625 173,818 476,327 338,565 289,780 8,319,387

1.64 Other 11,904 11,904

Total Function 1 231,329,079 24,511,597 40,633,805 18,191,296 1,377,935 9,471,034 325,514,746

4 District Administration

4.11 Educational Administration 1,776,691 363 387,085 2,155,604 6,451 4,326,194

4.40 School District Governance 63,771 744,728 808,499

4.41 Business Administration 2,550 391 3,407,380 4,881,991 333,384 8,625,696

Total Function 4 - 1,779,241 754 3,858,236 7,782,323 339,835 13,760,389

5 Operations and Maintenance

5.41 Operations and Maintenance Administration 127,434 182 1,385,334 2,699,651 36,311 4,248,912

5.50 Maintenance Operations 231 1,126 29,959,734 290,770 11,367 30,263,228

5.52 Maintenance of Grounds 937,767 937,767

5.56 Utilities -

Total Function 5 231 127,434 1,308 32,282,835 2,990,421 47,678 35,449,907

7 Transportation and Housing

7.70 Student Transportation 47,651 47,651

Total Function 7 - - - 47,651 - - 47,651

9 Debt Services

Total Function 9 - - - - - - -

Total Functions 1 - 9 231,329,310 26,418,272 40,635,867 54,380,018 12,150,679 9,858,547 374,772,693


Page 32


September 08, 2021 14:59

Schedule 2C (Unaudited)School District No. 39 (Vancouver)Operating Expense by Function, Program and Object

1 Instruction

1.02 Regular Instruction

1.03 Career Programs

1.07 Library Services

1.08 Counselling

1.10 Special Education

1.30 English Language Learning

1.31 Indigenous Education

1.41 School Administration

1.60 Summer School

1.62 International and Out of Province Students

1.64 Other

Total Function 1

4 District Administration

4.11 Educational Administration

4.40 School District Governance

4.41 Business Administration

Total Function 4

5 Operations and Maintenance

5.41 Operations and Maintenance Administration

5.50 Maintenance Operations

5.52 Maintenance of Grounds

5.56 Utilities

Total Function 5

7 Transportation and Housing

7.70 Student Transportation

Total Function 7

9 Debt Services

Total Function 9

Total Functions 1 - 9


Total Employee Total Salaries Services and 2021 2021 2020

Salaries Benefits and Benefits Supplies Actual Budget Actual

$ $ $ $ $ $ $

185,011,047 49,229,161 234,240,208 11,902,237 246,142,445 247,167,011 239,636,887

1,008,533 268,718 1,277,251 221,210 1,498,461 1,547,909 1,546,169

6,832,661 1,810,036 8,642,697 1,164,538 9,807,235 9,548,169 8,992,375

10,196,647 2,706,859 12,903,506 10,086 12,913,592 13,211,219 13,151,326

66,152,332 18,683,626 84,835,958 1,129,982 85,965,940 86,666,172 79,898,384

16,326,175 4,378,070 20,704,245 260,835 20,965,080 21,267,189 20,863,739

2,195,206 609,552 2,804,758 146,791 2,951,549 3,503,006 3,164,794

28,505,535 7,200,036 35,705,571 965,446 36,671,017 36,348,526 35,086,135

955,319 256,855 1,212,174 111,082 1,323,256 1,371,898 3,953,073

8,319,387 2,241,091 10,560,478 547,715 11,108,193 11,250,831 12,989,748

11,904 3,219 15,123 15,123 12,473 15,824

325,514,746 87,387,223 412,901,969 16,459,922 429,361,891 431,894,403 419,298,454

4,326,194 1,029,426 5,355,620 504,536 5,860,156 6,372,343 5,982,382

808,499 130,728 939,227 410,467 1,349,694 1,351,274 1,020,230

8,625,696 2,258,722 10,884,418 3,913,741 14,798,159 15,489,507 15,181,528

13,760,389 3,418,876 17,179,265 4,828,744 22,008,009 23,213,124 22,184,140

4,248,912 1,086,055 5,334,967 1,614,316 6,949,283 7,422,862 7,457,118

30,263,228 7,265,329 37,528,557 10,268,392 47,796,949 47,251,999 42,554,639

937,767 210,248 1,148,015 318,383 1,466,398 1,604,380 5,793,571

- - 7,829,780 7,829,780 7,944,900 7,490,774

35,449,907 8,561,632 44,011,539 20,030,871 64,042,410 64,224,141 63,296,102

47,651 14,063 61,714 2,353,773 2,415,487 2,758,293 2,409,292

47,651 14,063 61,714 2,353,773 2,415,487 2,758,293 2,409,292

- - - - - - -

374,772,693 99,381,794 474,154,487 43,673,310 517,827,797 522,089,961 507,187,988

Page 33


September 08, 2021 14:59


2021 2021 2020


$ $ $

Revenues

Provincial Grants


Other 5,525,661 6,295,911 6,407,735

Other Revenue 23,535,870 3,338,848 19,566,028

Investment Income 426,145 373,415 797,399

Total Revenue 114,128,003 94,182,144 90,278,475

Expenses

Instruction 98,922,385 78,061,718 86,258,604



Transportation and Housing 1,041,211 899,462

Total Expense 112,446,949 91,348,446 89,992,136

Special Purpose Surplus (Deficit) for the year 1,681,054 2,833,698 286,339


Tangible Capital Assets Purchased (1,681,054) (2,833,698) (286,339)

Total Net Transfers (1,681,054) (2,833,698) (286,339)

Total Special Purpose Surplus (Deficit) for the year - - -

Special Purpose Surplus (Deficit), beginning of year

Special Purpose Surplus (Deficit), end of year - -



Schedule of Special Purpose Operations



Schedule 3A (Unaudited)School District No. 39 (Vancouver)Changes in Special Purpose Funds and Expense by Object

Annual Learning Aboriginal Scholarships Special School Ready,

Facility Improvement Education and Education Generated Strong Set,

Grant Fund Technology Bursaries Technology Funds Start Learn OLEP

$ $ $ $ $ $ $ $ $

Deferred Revenue, beginning of year 273,793 11,727 537,702 2,485,957 11,300,961 52,208 31,461 261,262

Add: Restricted Grants

Provincial Grants - Ministry of Education 2,237,984 1,672,482 7,954,589 608,000 218,050 616,256

Provincial Grants - Other

Other 11,532 10,369 2,709,810

Investment Income 4,447 165 5,391 35,819 2,157 562 2,652

Transfer from other fund

2,242,431 1,672,482 165 16,923 8,000,777 2,709,810 610,157 218,612 618,908

Less: Allocated to Revenue 2,242,431 1,520,580 - 22,555 7,886,644 2,207,404 634,874 219,639 789,541

Recovered 753,268

Transfer to other funds 7,455,113 16,574

Deferred Revenue, end of year - 425,695 11,892 532,070 1,846,822 4,348,254 10,917 30,434 90,629

Revenues

Provincial Grants - Ministry of Education 2,237,984 1,520,580 7,850,827 632,717 219,077 786,889


Other Revenue 20,764 2,207,404

Investment Income 4,447 1,791 35,817 2,157 562 2,652

2,242,431 1,520,580 - 22,555 7,886,644 2,207,404 634,874 219,639 789,541

Expenses

Salaries

Teachers 292,834 105,191

Principals and Vice Principals 1,829,843

Educational Assistants 1,125,709 461,185 21,061

Support Staff 1,640,545 55,813 1,054,557 98,258 754 50,366

Other Professionals 19,683

Substitutes 2,726 8,800

1,640,545 1,181,522 - - 3,196,917 98,258 461,939 74,153 113,991

Employee Benefits 350,971 339,058 856,821 13,116 132,724 21,108 27,521

Services and Supplies 250,915 22,555 3,547,837 1,955,061 38,287 124,378 570,997

2,242,431 1,520,580 - 22,555 7,601,575 2,066,435 632,950 219,639 712,509

Net Revenue (Expense) before Interfund Transfers - - - - 285,069 140,969 1,924 - 77,032

Interfund Transfers

Tangible Capital Assets Purchased (285,069) (140,969) (1,924) (77,032)

- - - - (285,069) (140,969) (1,924) - (77,032)

Net Revenue (Expense) - - - - - - - - -


Page 35DRAFT - Not Finalized

September 08, 2021 14:59


Deferred Revenue, beginning of year




Other

Investment Income


Less: Allocated to Revenue

Recovered

Transfer to other funds

Deferred Revenue, end of year

Revenues



Other Revenue

Investment Income

Expenses

Salaries

Teachers

Principals and Vice Principals

Educational Assistants

Support Staff

Other Professionals

Substitutes

Employee Benefits


Net Revenue (Expense) before Interfund Transfers

Interfund Transfers

Tangible Capital Assets Purchased

Net Revenue (Expense)


Classroom Classroom Classroom First Nation Mental Changing Safe Return Federal Safe

Enhancement Enhancement Enhancement Student Health Results for to Return to

CommunityLINK Fund - Overhead Fund - Staffing Fund - Remedies Transportation in Schools Young Children School Grant Class Fund

$ $ $ $ $ $ $ $ $

117,678 162,812 1,525,054 65,748 49,503 21,999 25,954

9,404,107 4,037,077 30,139,380 982,692 47,791 47,000 6,000 3,556,154 19,561,821

12,436 44,235 304 217 23,456 82,203

16,574

9,416,543 4,081,312 30,139,380 982,692 47,791 47,304 22,791 3,579,610 19,644,024

9,364,428 4,026,487 28,893,118 745,536 49,242 66,306 18,853 3,579,610 19,644,024

162,812 1,525,054 65,748

27,000

169,793 54,825 1,246,262 237,156 48,052 2,997 2,892 - -

9,351,992 3,982,332 28,893,118 745,536 49,242 66,047 18,732 3,556,154 19,561,821

12,436 44,155 259 121 23,456 82,203

9,364,428 4,026,487 28,893,118 745,536 49,242 66,306 18,853 3,579,610 19,644,024

435,029 181,595 22,227,083 390,020 5,114,677

8,185 267,546

2,615,967 2,600,031 4,120 407,572

1,253,690 14,267 1,912,215 1,671,772

1,383,217 511,558 12,398 539,806

531,194 668,456 279,813 2,495 692,933

5,687,903 3,846,830 22,895,539 669,833 - - 6,615 1,924,613 8,694,306

1,506,604 89,266 5,997,579 75,703 1,747 485,560 1,966,197

2,167,467 90,391 49,242 66,306 10,491 899,132 7,130,893

9,361,974 4,026,487 28,893,118 745,536 49,242 66,306 18,853 3,309,305 17,791,396

2,454 - - - - - - 270,305 1,852,628

(2,454) (270,305) (1,852,628)

(2,454) - - - - - - (270,305) (1,852,628)

- - - - - - - - -



September 08, 2021 14:59


Deferred Revenue, beginning of year




Other

Investment Income


Less: Allocated to Revenue

Recovered

Transfer to other funds

Deferred Revenue, end of year

Revenues



Other Revenue

Investment Income

Expenses

Salaries

Teachers

Principals and Vice Principals

Educational Assistants

Support Staff

Other Professionals

Substitutes

Employee Benefits


Net Revenue (Expense) before Interfund Transfers

Interfund Transfers

Tangible Capital Assets Purchased

Net Revenue (Expense)


Assistive Settlement

COVID CommunityLINK Technology Workers

Rapid Response Other PRP CAYA AT-BC PRCVI In School Miscellaneous TOTAL

$ $ $ $ $ $ $ $ $

851,641 224,046 6,471,844 8,963,439 454,678 426,485 809,105 35,125,057

175,000 2,418,447 2,225,465 85,908,295

101,625 4,097,730 4,199,355

362,271 880,854 3,974,836

14,371 3,609 71,459 130,064 5,566 5,894 5,646 450,653

16,574

175,000 478,267 2,422,056 71,459 4,227,794 2,231,031 5,894 886,500 94,549,713

175,000 445,088 2,292,985 2,900,449 3,501,145 2,242,112 13,831 700,262 94,182,144

156,607 2,663,489

7,498,687

- 884,820 196,510 3,642,854 9,690,088 443,597 418,548 995,343 25,330,450

175,000 2,289,376 2,236,546 84,173,970

17,532 2,900,449 3,371,014 6,916 6,295,911

414,972 68 1,021 694,619 3,338,848

12,584 3,609 130,063 5,566 5,894 5,643 373,415

175,000 445,088 2,292,985 2,900,449 3,501,145 2,242,112 13,831 700,262 94,182,144

1,503,356 100,493 69,366 30,419,644

21,737 2,127,311

9,196 66,690 7,877 7,319,408

2,505 57,687 526,437 597,259 720,629 906 21,861 9,679,521

60,562 61,917 9,418 232,524 792,197 212,610 3,835,890

54,958 82 8,011 2,249,468

82,299 73,618 1,692,109 758,961 1,389,456 1,033,732 988 107,115 55,631,242

15,777 17,081 446,320 214,501 354,278 280,835 197 27,846 13,220,810

76,924 351,177 111,227 1,872,567 1,740,363 917,723 12,646 489,815 22,496,394

175,000 441,876 2,249,656 2,846,029 3,484,097 2,232,290 13,831 624,776 91,348,446

- 3,212 43,329 54,420 17,048 9,822 - 75,486 2,833,698

(3,212) (43,329) (54,420) (17,048) (9,822) (75,486) (2,833,698)

- (3,212) (43,329) (54,420) (17,048) (9,822) - (75,486) (2,833,698)

- - - - - - - - -



September 08, 2021 14:59


2021 Invested in Tangible Local Fund 2020

Budget Capital Assets Capital Balance Actual

$ $ $ $ $

Revenues

Other Revenue 214,156 171,679 211,897 383,576 448,659

Rentals and Leases 1,421,098 1,354,939 1,354,939 1,253,020

Investment Income 225,278 220,174 220,174 377,130

Gain (Loss) on Disposal of Tangible Capital Assets 11,107 11,107

Amortization of Deferred Capital Revenue 20,519,181 20,512,904 20,512,904 19,148,025

Total Revenue 22,379,713 20,695,690 1,787,010 22,482,700 21,226,834

Expenses

Operations and Maintenance 235,372 520,493 520,493 130,142

Amortization of Tangible Capital Assets

Operations and Maintenance 29,280,495 29,611,049 29,611,049 27,790,919

Debt Services

Capital Lease Interest 111,712 189,674 189,674 111,407

Total Expense 29,627,579 29,611,049 710,167 30,321,216 28,032,468

Capital Surplus (Deficit) for the year (7,247,866) (8,915,359) 1,076,843 (7,838,516) (6,805,634)


Tangible Capital Assets Purchased 5,355,349 5,943,472 5,943,472 4,433,930

Capital Lease Payment 3,130,328 2,490,146 2,490,146 2,317,890

Total Net Transfers 8,485,677 5,943,472 2,490,146 8,433,618 6,751,820

Other Adjustments to Fund Balances

District Portion of Proceeds on Disposal (11,250) 11,250 -

Tangible Capital Assets WIP Purchased from Local Capital 1,034,102 (1,034,102) -

Principal Payment

Capital Lease 2,300,472 (2,300,472) -

Total Other Adjustments to Fund Balances 3,323,324 (3,323,324) -

Total Capital Surplus (Deficit) for the year 1,237,811 351,437 243,665 595,102 (53,814)

Capital Surplus (Deficit), beginning of year 106,712,698 10,385,062 117,097,760 117,151,574

Capital Surplus (Deficit), end of year 107,064,135 10,628,727 117,692,862 117,097,760

2021 Actual

School District No. 39 (Vancouver)Schedule of Capital Operations




Schedule 4A (Unaudited)

Furniture and Computer Computer

Sites Buildings Equipment Vehicles Software Hardware Total

$ $ $ $ $ $ $

Cost, beginning of year 20,781,686 1,009,498,440 17,307,756 2,362,731 2,580,692 13,693,408 1,066,224,713

Changes for the Year

Increase:

Purchases from:

Operating Fund 517,382 1,288,340 45,272 1,258,780 3,109,774

Special Purpose Funds 1,148,468 1,685,230 2,833,698

Capital Lease 4,122,903 4,122,903

Transferred from Work in Progress 89,643,302 367,010 90,010,312

- 90,160,684 2,803,818 - 45,272 7,066,913 100,076,687

Decrease:

Disposed of 143 143

Deemed Disposals 1,548,119 63,448 291,938 434,431 2,337,936

143 - 1,548,119 63,448 291,938 434,431 2,338,079

Cost, end of year 20,781,543 1,099,659,124 18,563,455 2,299,283 2,334,026 20,325,890 1,163,963,321

Work in Progress, end of year 122,330,093 59,559 122,389,652

Cost and Work in Progress, end of year 20,781,543 1,221,989,217 18,623,014 2,299,283 2,334,026 20,325,890 1,286,352,973

Accumulated Amortization, beginning of year 379,062,691 8,226,173 883,173 1,693,472 5,365,189 395,230,698


Increase: Amortization for the Year 23,690,985 1,793,561 233,101 491,471 3,401,931 29,611,049

Decrease:

Deemed Disposals 1,548,119 63,448 291,938 434,431 2,337,936

- 1,548,119 63,448 291,938 434,431 2,337,936

Accumulated Amortization, end of year 402,753,676 8,471,615 1,052,826 1,893,005 8,332,689 422,503,811

Tangible Capital Assets - Net 20,781,543 819,235,541 10,151,399 1,246,457 441,021 11,993,201 863,849,162

School District No. 39 (Vancouver)Tangible Capital Assets




Schedule 4B (Unaudited)

Furniture and Computer Computer

Buildings Equipment Software Hardware Total

$ $ $ $ $

Work in Progress, beginning of year 125,833,866 296,373 126,130,239


Increase:

Deferred Capital Revenue - Bylaw 81,326,440 101,637 81,428,077

Deferred Capital Revenue - Other 3,778,987 28,559 3,807,546

Local Capital 1,034,102 1,034,102

86,139,529 130,196 - - 86,269,725

Decrease:

Transferred to Tangible Capital Assets 89,643,302 367,010 90,010,312

89,643,302 367,010 - - 90,010,312

Net Changes for the Year (3,503,773) (236,814) - - (3,740,587)

Work in Progress, end of year 122,330,093 59,559 - - 122,389,652

School District No. 39 (Vancouver)Tangible Capital Assets - Work in Progress




Schedule 4C (Unaudited)

Bylaw Other Other Total

Capital Provincial Capital Capital

$ $ $ $

Deferred Capital Revenue, beginning of year 544,335,898 9,661,327 1,156,650 555,153,875


Increase:

Transferred from Work in Progress 75,157,452 50,152 14,802,709 90,010,313

75,157,452 50,152 14,802,709 90,010,313

Decrease:

Amortization of Deferred Capital Revenue 19,970,256 325,819 216,829 20,512,904

19,970,256 325,819 216,829 20,512,904

Net Changes for the Year 55,187,196 (275,667) 14,585,880 69,497,409

Deferred Capital Revenue, end of year 599,523,094 9,385,660 15,742,530 624,651,284

Work in Progress, beginning of year 98,150,844 151,488 22,763,642 121,065,974


Increase

Transferred from Deferred Revenue - Work in Progress 81,428,077 140,353 3,667,193 85,235,623

81,428,077 140,353 3,667,193 85,235,623

Decrease

Transferred to Deferred Capital Revenue 75,157,452 50,152 14,802,709 90,010,313

75,157,452 50,152 14,802,709 90,010,313

Net Changes for the Year 6,270,625 90,201 (11,135,516) (4,774,690)

Work in Progress, end of year 104,421,469 241,689 11,628,126 116,291,284

Total Deferred Capital Revenue, end of year 703,944,563 9,627,349 27,370,656 740,942,568

School District No. 39 (Vancouver)Deferred Capital Revenue




Schedule 4D (Unaudited)

MEd Other

Bylaw Restricted Provincial Land Other

Capital Capital Capital Capital Capital Total

$ $ $ $ $ $

Balance, beginning of year 1,160 39,224,290 2,299,683 41,525,133


Increase:

Provincial Grants - Ministry of Education 81,980,707 81,980,707

Provincial Grants - Other 50,000 50,000

Other 3,667,193 3,667,193

Investment Income 575,947 32,267 608,214

MEd Restricted Portion of Proceeds on Disposal 33,750 33,750

81,980,707 609,697 82,267 - 3,667,193 86,339,864

Decrease:

Transferred to DCR - Work in Progress 81,428,077 78,678 61,675 3,667,193 85,235,623

Insurance claim 512,579 512,579

81,940,656 78,678 61,675 - 3,667,193 85,748,202

Net Changes for the Year 40,051 531,019 20,592 - - 591,662

Balance, end of year 41,211 39,755,309 2,320,275 - - 42,116,795

School District No. 39 (Vancouver)Changes in Unspent Deferred Capital Revenue




Page 1 of 3

STUDENT LEARNING AND WELL-BEING COMMITTEE

Wednesday, September 22, 2021 Committee Report to the Board, September 27, 2021 The Chairperson of the Committee called the meeting to order and acknowledged that the meeting is being held on the traditional unceded territory of the Musqueam, Squamish and Tsleil-Waututh Nations and reviewed meeting decorum. This meeting was live-streamed and the audio and visual recording is available to the public for viewing after the meeting. The footage of the meeting may be viewed inside and outside of Canada. The Chairperson also acknowledged September 30th as the National Day for Truth and Reconciliation and that it’s a public commemoration of the history and legacy of residential schools. A master PowerPoint presentation detailing the flow of the agenda was provided throughout the meeting, a copy of which is on file with the meeting agenda. 1. 2021 District Framework for Enhancing Student Learning (FESL) Annual Report The Associate Superintendent, R. Schindel referred to the memorandum dated September 22, 2021,

entitled 2021 District Framework for Enhancing Student Learning (FESL) Annual Report. A verbal report and accompanying PowerPoint presentation provided an overview of the District’s FESL, an overview of the 2021 District FESL Annual Report and next steps.

Trustee Fraser and Trustee Parrott informed the Committee that they will submit their questions by email,

and staff will provide responses which will be shared with committee members. Trustees and stakeholder representatives provided feedback and staff provided clarification on various

points. The following recommendation will be forwarded to the Board for approval:

IT IS RECOMMENDED THAT the Board of Education approve the 2021 District Framework for Enhancing Student Learning Annual Report for publication.

2. Indigenous Language Program

The Associate Superintendent, J. Langlois, and District Principal of Indigenous Education, Chas Desjarlais referred to the memorandum dated September 22, 2021, entitled Indigenous Language Program. The report provided an update regarding the Indigenous Language program and that further discussions will take place at the inaugural Indigenous Education Council (IEC) meeting on September 29, 2021. Additional information was presented in the master PowerPoint, including information on representatives for the IEC Trustees and stakeholder representatives provided feedback and staff provided clarification on various points. This report was provided for information.

Student Learning and Well-Being Committee – For Approval September 22, 2021

Page 2 of 3

3. Food Framework Ad Hoc Committee Update The Assistant Secretary Treasurer, S. Somji, referred to the memorandum dated September 22, 2021,

entitled Food Framework Ad Hoc Committee Update. The report provides an update on the structure of the committee, along with the next steps. A verbal update was provided, and he referred to the terms of reference, which are included in the agenda package.

Trustees and stakeholder representatives provided feedback and staff provided clarification on various points.

This report was provided for information.

4. Information Item Requests The following information items were requested by the District Parents’ Advisory Council (DPAC):

• What is the vision for choice programs within the VSB and when will guidelines be established for regular review;

• An update on VLN enrolment and general enrolment; • An update on the Music Program Review.

The Superintendent informed committee representatives that staff will take this information and will either bring it back to Committee or send responses to Committee members directly. 6. Date and Time of Next Meeting

The next meeting of this Committee is November 3, 2021 at 5:00 pm.

Meeting adjourned at 6:40 pm. ________________________________

Jennifer Reddy, Chairperson Committee Members Present in Room: Carmen Cho, Janet Fraser, Barb Parrott Committee Members Present in Teams: Jennifer Reddy Other Trustees Present in Room: Allan Wong Trustees Absent: Estrellita Gonzalez, Fraser Ballantyne, Oliver Hanson Senior Management Present in Room: Jody Langlois, Suzanne Hoffman, Rob Schindel, Shehzad Somji,

Jan Unwin (Acting Superintendent) Association Representatives Present in Room: Alyssa Reid, VSTA Greg Canning, VESTA David Nicks, VASSA Lori Prodan, VEPVPA Scott Deyell, PASA Krista Sigurdson, DPAC Cynthia Schadt, CUPE 15

Student Learning and Well-Being Committee – For Approval September 22, 2021

Page 3 of 3

Joe Sugarman, VDSC Other Staff Present in Room: Chas Desjarlais John Dawson Alison Ogden Richard Zerbe

LIAISON TRUSTEE REPORT

Name of Committee/Organization: Vancouver City Planning Commission

Liaison Trustee: Janet Fraser

Date of Meeting: June 2, 2021

Topics Discussed Most Relevant to the VSB:

New and returning commissioners were welcomed with a roundtable for introductions.

Information was shared about each VCPC committee.

• Nominations and Governance Committee – there is an upcoming appointment of theCommission-appointed member

• Planning Milestones Committee - seeks to keep a record of significant planning anddevelopment decisions, actions and events that have shaped Vancouver

• Justice, Equity, Decolonization, Diversity and Inclusion (JEDDI) Committee• Events Committee• Executive Committee - there will be an opening for the treasurer position.

ITEM 7.1.1




Date of Meeting: June 30, 2021


The Commission approved a memorandum for Mayor and Council addressing the effects of the recent heat emergency and proposing measures to ensure community safety and accessibility. They also directed the Council Liaison to submit a motion for the July 20, 2021, Council meeting, calling for receipt of the memorandum and staff report-back.

This memorandum is online at: https://vancouverplanning.ca/wp-content/uploads/2021/07/VCPC-Memorandum-Climate-Emergency-Extreme-Heat-and-Air-Quality-Mitigation-July-5-2021.pdf

The Commission approved a second memorandum for Mayor and Council addressing the Co-Op Lease Renewal Framework Report.

I was not able to attend this meeting and have written the report from the minutes.

ITEM 7.1.2

https://vancouverplanning.ca/wp-content/uploads/2021/07/VCPC-Memorandum-Climate-Emergency-Extreme-Heat-and-Air-Quality-Mitigation-July-5-2021.pdf

https://vancouverplanning.ca/wp-content/uploads/2021/07/VCPC-Memorandum-Climate-Emergency-Extreme-Heat-and-Air-Quality-Mitigation-July-5-2021.pdf


Name of Committee/Organization: Urban Indigenous Peoples’ Advisory Committee


Date of Meeting: July 5, 2021


Council Liaisons, External Liaisons, and Staff Liaisons were introduced, and provided brief overviews of projects and initiatives relevant to the Committee’s work.

Committee members and Liaisons discussed the development of a Work Plan and Subcommittees.

ITEM 7.1.3


Name of Committee/Organization: Persons with Disabilities Advisory Committee




The Manager, Civic Agencies, described the roles and responsibilities of Committee members, as well as the Council Liaison, External Liaisons, and the Staff Liaison. Liaisons introduced themselves, spoke briefly on projects and initiatives related to the Committee’s mandate, and responded to questions and comments.

In developing the committee’s work plan committee members discussed current accessibility problems in the City with the Staff Liaison.

Committee members organized membership and future meetings for the following subcommittees: • Accessible City Subcommittee• Housing Subcommittee• Transportation Subcommittee• Social Inclusion Subcommittee

ITEM 7.1.4






The Vancouver Plan Reset Report went to Council the previous week with discussion and decisions about the quick starts.

Council Liaison Pete Fry spoke to a discussion with MLA Brenda Bailey that included moving forward the new elementary school at Olympic Village.

There was continued discussion about the development of the Commission’s Strategic Planning Report - the vision, mandate and overarching lenses.

Following the Patios Working Group Engagement Session feedback will be given to City staff.

The JEDDI (Justice, Equality, Decolonization, Diversity and Inclusion) committee reported on the Decolonial ‘Climate’ Audit.

ITEM 7.1.5


Name of Committee/Organization: Children, Youth and Families Advisory Committee




The Manager, Civic Agencies, described the roles and responsibilities of Committee members, as well as the Council Liaison, External Liaisons, and the Staff Liaisons. The liaisons introduced themselves, spoke briefly on projects and initiatives related to the Committee’s mandate, and responded to questions and comments.

Potential issues and initiatives for the 2021-2022 work plan were discussed.

ITEM 7.1.6


Name of Committee/Organization: Urban Indigenous Peoples’ Advisory Committee


Date of Meeting: September 13, 2021


Committee Liaison Update Form The new school year started last Wednesday, a day later than usual day after as Tuesday was a mandatory anti-racism training day for staff.

The VSB has worked closely with the Provincial Health Office, Vancouver Coastal Health and other agencies to put in place the provincial health and safety guidelines at every school. The VSB Safe and Caring Schools Department will begin its work this school year. The working vision is to strive to deliver resources and programming that offers education, prevention and intervention services for students, staff and families related to school and student safety, well-being, and success. Key aspects include:

• Restorative Practices• Proactive Supports• Responsive Pedagogy• Trauma-Informed Practice

This department was created after ending the VPD School Liaison Officer (SLO) program.

How does this update relate to the work of the Committee? There are many Indigenous students, families, and staff in the VSB.

I apologize as I cannot attend this meeting because there is a trustee briefing at the same time. Please reach out by email/phone/text ([email protected] 604-362-1826) if you have any questions.

Please submit this form to Kevin Burris, Committee Clerk, at [email protected]. We thank you for your update.

ITEM 7.1.7

mailto:[email protected]

mailto:[email protected]


Name of Committee/Organization: Racial and Ethno-Cultural Equity Advisory Committee (RECE)

Liaison Trustee: Allan Wong



(1) Chair election Steph Kallstrom / Vice-Chair election Lerato Chondoma.(2) RECE representative to the Civic Asset Naming Committee – Stephanie Ameyaw.(3) Liaison Report Updates – VSB Anti-Racism training Sept 7 (3 modules - Translucent, Words Matter

and Anti-Oppression) for all employees and Trustees.(4) City Directions update Jennifer Reddy – Access without Fear policy, Antisemitism motion having a

facilitated expert and response on hate incidents due to COVID-19.(5) City is requesting committees to develop a work plan by November 2021. Committees to

brainstorm about 6 Broad themes that the committee considers a priority.

Committee / Organization Actions:

Work Plan brainstormed themes for the RECE Committee: Healthcare, Policing, Accessibility, Climate Change, Public Education, Have a Voice, Disaggregated Data, Food Insecurity, and Hate Crime Response.

ITEM 7.2


Name of Committee/Organization: Vancouver Food Policy Council

Liaison Trustee: Estrellita Gonzalez



Nothing directly related to VSB.


As this was the first meeting with the new committee members it was more of an overview and planning session.

Discussions later included the working group allocations. I will be a part of the children and youth group.

ITEM 7.3.1


Name of Committee/Organization: Vancouver Heritage Commission




None directly related to VSB.


City staff provided an overview of the Heritage Education and Awareness Program. This program includes the plaque program which started in the 1990’s to acknowledge owners of heritage projects. To date there are over 600 plaques in place. There are two components: interpretive and marker plaques. The interpretive plaques were stopped in 2019 due to continued theft of the plaques. The markers are now placed in locations where it is difficult to steal them. The Heritage Awards started in the 1970’s and are awarded to recognize preservation efforts, design, etc.

ITEM 7.3.2


Name of Committee/Organization: Renters Advisory Committee


Date of Meeting: July 14, 2021* and September 15, 2021*


Nothing directly related to VSB.


July 14/21: This was the first meeting of the new committee members, so focus was on election of Chair and review of member responsibilities, annual reporting requirements and an annual work plan.

The Committee discussed possible areas of interest including: • Affordability/equity, Rental protections, Expanding/changing rental through zoning/permitting• Looking/learning from other jurisdictions, Discrimination in rental housing• Allowing pets in rental housing, Co-op housing regulations, Renter support• Seniors concerns, Mandate larger units for family sizes/uses• Campaigning the province to include more rental in regulations, Standards of maintenanceregulations• Building code changes, looking at mixed use spaces for business: Artist's Lofts, accommodation ofcreative businesses in Purpose Built Rental

Sept 15/21: Updates from staff on: • Homelessness Services and Affordable Housing Programs• Climate Emergency Parking Program from Transportation Planning

*Denotes not present, this is from the minutes

ITEM 7.3.3


Name of Committee/Organization: Britannia Community Services

Liaison Trustee: Carmen Cho

Date of Meeting: September 8th, 2021


There was an update from the City of Vancouver regarding the Britannia renewal plan. Representatives from the City responded to questions and concerns from the Board. Britannia will host a Community Resilience Celebration, September 30 - October 3 (tentative) which will be a multi-day celebration to bring the community together. The planning for fall programming at Britannia which includes Arts & Culture, Pools, Sports & Fitness, 55+ Programs and Youth Programs is underway. Concerns have been raised about the inequities that indoor mask requirements and vaccine passports will create within the community.

Committee / Organization Actions: None

ITEM 7.4


Name of Committee/Organization: CoV Transportation Advisory Committee Liaison Trustee: Lois Chan-Pedley Date of Meeting: July 28, 2021 Topics Discussed Most Relevant to the VSB:

- CoV’s Broadway Plan was discussed. Cycling and accessibility are priorities for this committee. These are in line with and support VSB’s position on active transport around schools, several of which are near the Broadway corridor.


- Passed a motion to support a separated cycling facility in the Broadway Plan, as the current plan does not have one.

- Elected chair and vice chair for a new term & discussed work plan.

ITEM 7.5.1


Name of Committee/Organization: CoV Women’s Advisory Committee Liaison Trustee: Lois Chan-Pedley Date of Meeting: July 27, 2021 Topics Discussed Most Relevant to the VSB:

- Discussed work plan as carried over from previous term. The committee has many priorities which overlap with VSB’s priorities, including childcare and support for caregivers, gender Equity, access to menstrual products, food security, amongst others. The committee is organizing topics into themes and will be surveying members for prioritization.


- Appointed interim chair and postponed chair/vice election to the next meeting.

ITEM 7.5.2


Name of Committee/Organization: CoV Women’s Advisory Committee Liaison Trustee: Lois Chan-Pedley Date of Meeting: September 7, 2021 Topics Discussed Most Relevant to the VSB:

- CoV staff presented a report on outdoor lighting strategy, showing its plan to convert fully to LEDs by 2025, improving visibility, longevity of equipment, and the beginnings of a mesh network of Internet of Things for the City.


- Co-Chair election to be held via email. - Committee discussed work plan and see potential for creating subcommittees to support key

themes of the committee’s work, and also perhaps new priorities may emerge as there are new members on the committee.

ITEM 7.5.3

Page 1 of 3

Interoffice memorandum

OPEN BOARD Date: September 27, 2021 TO: Board of Education FROM: Suzanne Hoffman, Superintendent RE: Foundation Skills Assessment (FSA) Report Goal 1: Engage our learners through innovative teaching and learning practices.

• Enhance assessment and reporting strategies to support teaching and learning. • Ensure Indigenous students achieve increased academic success in Vancouver schools and that

they participate fully and successfully from kindergarten through the completion of Grade 12. BACKGROUND: On January 25, 2021, at the public board meeting the following motion was passed:

That a 3-person sub-committee of the Board be established to research the efficacy of the Foundation Skills Assessment and report to the Board in September.

As per the Board’s motion, three trustees agreed to serve on the sub-committee: Trustee Parrott, Trustee Chan-Pedley and Trustee Fraser. Staff working alongside trustees included: Superintendent Hoffman, and Associate Superintendents Batista and Schindel.

The following timeline is a chronology of the meetings and actions that took place:

Date Event February 16 Initial meeting with staff and Trustee Parrott

February 19 and March 5 Trustees invited to serve on sub-committee

April 6 Initial meeting of sub-committee and staff

• Agreed to invite an FSA subject matter expert to assist with the work

• Superintendent Hoffman to approach Nancy Walt, former Executive Director, Ministry of Education

April 23 Initial meeting with Nancy Walt regarding FSA history and development over time

April 30 FSA Subcommittee meeting

• Presentation on FSA background and development by Nancy Walt, Consultant

ITEM 8.1

Page 2 of 3

Date Event May 13 FSA Subcommittee meeting

• Presentation on large-scale assessment by Charles Ungerleider, Consultant

• Presentation on follow up questions and FSA sample questions by Nancy Walt, Consultant

June 16 FSA Subcommittee meeting

• Information meeting with Nancy Walt

• Presentation on Indigenous perspectives and the use of FSA data to support equity by Jo Chrona, Consultant (Advisor to Ministry of Education, First Nations Education Steering Committee (FNESC) and teacher education program advisor)

• Presentation on Advisory Group in Provincial Assessments (AGPA) deliberations and use of FSA data by Jan Unwin, Consultant (Retired superintendent and former secondee to Ministry of Education)

• Presentation on use of FSA data to support district decision-making, by Paul Lorette, Assistant Superintendent, SD 48 (Sea to Sky)

June 28 FSA Subcommittee meeting

• Discussion of Next Steps

July/August Draft report completed

August 26 FSA Subcommittee meeting

• Follow up meeting with Nancy Walt

• Presentation on a school district developed measure by David Vandergugten, Assistant Superintendent, SD 42 (Maple Ridge-Pitt Meadows)

• Review of draft report

September 15 FSA Subcommittee meeting

• Review of draft report

September 21 FSA Subcommittee meeting

• Review of draft report • Next steps

Page 3 of 3

Date Event September 27 As per the Board’s motion, report back at Regular Board Meeting

RECOMMENDATIONS: The FSA sub-committee is recommending the following motion to the Board of Education:

That a broad discussion on how to best provide system level information on student performance be held at the next meeting of the Student Learning and Well-being Committee, and That the FSA sub-committee use the discussion from the SLWB to formulate further recommendations to the Board at its meeting in November. Attachment: Reviewing Large-Scale Student Assessment and the Foundation Skills Assessment Report

Reviewing Large-Scale Student Assessment and the Foundation Skills Assessment

September 22, 2021

Report Submitted to the Vancouver Board of Education FSA Sub-Committee

Nancy Walt, Consultant

Foundation Skills Assessment Report - final September 22, 2021

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Table of Contents

Report Overview ........................................................................................................................ 3

Topics of Interest ....................................................................................................................... 3

1. FSA History and Background.............................................................................................. 3

2. FSA Development Process ................................................................................................. 4

3. Large-scale Assessment Overview ..................................................................................... 5

4. Recent FSA Consultations .................................................................................................. 8

5. The Current FSA ...............................................................................................................10

6. Indigenous Perspectives ....................................................................................................12

7. Exploring Work in other School Districts ............................................................................14

8. Professional Development through Scoring FSA ...............................................................15

Additional Information ...............................................................................................................16

Stakeholder Perspectives ......................................................................................................16

Information Available from FSA .............................................................................................17

Summary Points ........................................................................................................................18

Appendices ...............................................................................................................................19

Appendix 1: Excerpt from Large-Scale Student Assessment presentation, C. Ungerleider ....19

Appendix 2: Indigenous Perspectives, J. Chrona ...................................................................21

Appendix 3: FSA Reports Samples .......................................................................................23

Appendix 4: School District #42 – Dashboard Samples .........................................................27


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Report Overview

The purpose of this report is to provide background information related to large-scale assessment and British Columbia’s Foundation Skills Assessment (FSA). The information contained in this report was requested to support the work of the Vancouver School Board’s Foundation Skills Assessment Sub-Committee (“the FSA Sub-Committee”). The report summarizes presentations on topics of interest provided to the FSA Sub-Committee between April and August 2021 and provides some additional background research and references. The report has been authored, at the request of the FSA Sub-Committee, by Nancy Walt, Consultant and former Executive Director of the Education Programs Division, British Columbia Ministry of Education.

Topics of Interest

The FSA Sub-Committee informed the content of the meetings and presentations by speakers. The following is a list of the content covered during the meetings:

FSA History and Background FSA Development Process Large-scale Assessment Overview Recent FSA Consultations The Current FSA Indigenous Perspectives Exploring Work in other School Districts Professional Development through FSA Scoring

Each of these items will be discussed in greater detail in the remainder of this report.

1. FSA History and Background

The Foundation Skills Assessment is an annual provincial assessment of students’ reading,

writing and numeracy skills. FSA is British Columbia’s earliest provincial indicator of student

performance and provides strong evidence of future student achievement; that is, there is a

strong connection between FSA scores, school completion, and future life success. FSA is

intended to help the province, school districts, and schools evaluate how well important skills

are being addressed and make plans to improve student achievement. The purpose of FSA is:

• To provide provincial system-level information on student performance

• To provide districts and schools with information on student performance

• To support decision making (interventions, planning, resource allocation, curriculum, policy, research)

FSA is one of many measures used to assess student achievement and is meant to complement the information teachers collect on student performance through ongoing methods of assessment throughout the school year. School districts can use the FSA results to inform their Education Plan and School Learning Plans. FSA helps answer questions such as:

• “Are students learning vital skills they will need later in life?”

• “Is student achievement improving over time?”


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• “Are there any trends in student performance at the school, district or provincial levels?”

• “How are specific groups of students doing?”

With limited exceptions, all students are expected to participate in the assessment and participation is required under the Student Learning Assessment Ministerial Order. The assessment allows for many accommodations (readers, scribes, large-print, braille, specialized software, for example) for students with diverse learning needs.

The FSA began in 1999, replacing the previous Provincial Learning Assessment Program. FSA has had two significant changes since its inception – one in 2008 and one in 2017.

In 2008, the time of year for administration was changed from May to January/February, much of the assessment moved to online delivery, and a local district scoring model was introduced. These changes were made to facilitate the timely access to information within the school year.

In 2017 the assessment was redesigned to align with the recent curriculum transformations, and based on consultations with stakeholders, was moved to an October administration. These changes were made to support the learning transformation agenda and encourage further use of the FSA results within the school year with the intent that FSA results be used in a more formative manner.

2. FSA Development Process

BC teachers are contracted by the Ministry of Education to develop the FSA instruments.

Teachers and other assessment specialists are involved in all aspects from designing the table

of specifications, writing questions, field-testing the questions, reviewing the questions,

developing scoring rubrics, selecting provincial exemplars, scoring the assessment, and setting

the overall performance standards (cut scores) for the reporting categories.

The FSA, like all provincial assessments in BC, follows internationally well recognized

measurement standards for development. The Standards for Psychological and Educational

Measurement1 published jointly by the American Education Research Association, the National

Council for Measurement in Education, and the American Psychological Association are

internationally recognized. BC’s provincial assessment development process is based on these

standards.

The following development steps ensure the validity of the FSA instrument and reliability of the

results:

• Construct definition – having clear definitional material to work from ensures assessment questions will be appropriate and valid (e.g., how do we define reading?).

• Table of Specifications – this serves as the blueprint for the assessment; it articulates the number of questions by type, complexity, and topic area.

• Design and development – teachers use Webb’s Depth of Knowledge framework and other aspects of the assessment specifications to develop appropriate prompts, tasks and assessment questions.

1 The Standards for Educational and Psychological Testing (apa.org)

https://www.apa.org/science/programs/testing/standards


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• Social consideration reviews - educators are contracted to review developed material for appropriateness and bias (diversity, Indigenous, gender etc.).

• Technical reviews – measurement and other subject matter experts are enlisted to review assessment material for any technical issues.

• Field-testing by students, analysis, and revisions - assessment questions are trialed in classrooms and statistical results are reviewed; questions are revised as necessary prior to administration.

• Scoring methods to ensure consistency - standardized scoring methods, materials, and training are provided to districts to ensure for consistency in local marking; the Ministry of Education also conducts rescoring on a sample of student responses to check on the reliability of local scoring.

• Statistical analysis following administration - internal consistency reliability measures, individual question analysis and equating are all employed to ensure assessment questions are fair and working appropriately; equating ensures that all students are treated equally across administrations of the assessment over time. The Ministry of Education is employing a well establish equating procedure called item response theory which is used by most educational jurisdictions and large assessment agencies.

• Standard setting by subject-matter and measurement experts - educators review final assessment results and classify students to a proficiency level according to their professional judgment; the Ministry of Education is employing a well-recognized standard setting procedure called the bookmark procedure.

The Ministry of Education’s provincial assessment development process is briefly summarized on their website2.

All steps outlined above work together to ensure the quality, reliability, and validity of resulting assessment instruments. Assessment developers in contexts such as departments of education utilize common item and test psychometrics including p-values, item discrimination indices, Cronbach’s Alpha as a measure of reliability, item differential functioning, and item response theory to equate measures and ensure fairness across assessment sessions.

3. Large-scale Assessment Overview

Large-scale assessment is a specific field within educational measurement and has a long

tradition of specialized statistics and technical expertise. Provincially developed large-scale

assessments have a long history in BC education. University of Victoria professors, Tom

Fleming and Helen Raptis (2005)3 describe the provinces’ 150-year history of formal student

assessments as a movement from “narrow test-based approaches” toward “broader

assessment practices”.

Provincial assessment is conducted in BC for a variety of reasons. Provincial assessment

serves system-level accountability purposes, provides individual student performance

measures, and has many benefits:

2 https://curriculum.gov.bc.ca/sites/curriculum.gov.bc.ca/files/pdf/supports/curriculum_development_process.pdf 3 Fleming T and Raptis H (2005). Government’s Paper Empire: Historical Perspectives on Measuring Student Achievement in British Columbia Schools, 1872—1999, Journal of Educational Administration and History, 37:2, 173-202.Retrieved from: https://www.tandfonline.com/doi/abs/10.1080/00220620500235824

https://curriculum.gov.bc.ca/sites/curriculum.gov.bc.ca/files/pdf/supports/curriculum_development_process.pdf

https://www.tandfonline.com/doi/abs/10.1080/00220620500235824


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System-level/Summative Uses:

1. Accountability: Serves to inform the public, education leaders, and policy makers about overall student achievement.

2. Informing Policy: Allows the province and districts to monitor the performance of groups of students (e.g., Indigenous), something a random sample design does not allow. Reviewing the performance of groups and gaps in performance informs policy decisions.

3. Trends/Goal setting: Allows districts, schools and the province to monitor performance trends over time with a standardized measure, thereby providing system level performance information at points in time.

Instructional/Formative Uses:

4. Individual student performance: provides valid and reliable information for students/parents/teachers about individual student performance.

5. Early identification/intervention: can help to identify areas of concern/potential issues for individual students.

6. Instructional: can inform teachers’ instruction, noting areas where whole classes or groups may be showing deficits in skill development.

7. Complementary: complements teachers’ ongoing assessment and does not replace

formative/classroom assessment.

Overall Benefits:

8. Valid and Reliable: quality, standardized instruments, designed according to well established technical standards.

9. Informs future curriculum changes. 10. Made in BC: designed, developed, and marked by BC educators. 11. Equity/provincial-wide standards: ensures same level/expectations across the

province. 12. Training/Pro D: marking and standard setting sessions allow educators to come

together to discuss and agree on student performance expectations and standards; this serves as excellent professional development for teachers.

13. Student centered: designed to be engaging and not stressful; include elements of student choice and engaging and interactive question formats.

14. Measures of broad curricular skills - does not take time away from instruction and does not require any specific time to prepare or study; does not require teachers to change anything in their teaching.

Note, BC also participates in and administers several National and International assessments

(e.g., Programme for International Student Assessment, Progress in International Reading

Literacy Study, Pan-Canadian Assessment Program). These assessments are conducted with

a random sample of students and, therefore, provide information at the provincial level only.

Many of the benefits noted above are also relevant for these assessments. They have the

added benefit of measuring BCs performance against national and international standards.

Charles Ungerleider presented several ideas to the sub-committee noting that it is Board policy

to monitor student outcomes and he compared classroom assessment and large-scale

assessment. He also discussed the topic of equity and the important performance gaps that

FSA can illuminate. He further noted that identification of performance gaps among

subpopulations cannot be achieved through utilising a random sample model. See Appendix 1

for an excerpt of this presentation.


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In recent years, large-scale assessment has been modernizing in many countries, with the

desire to assess more complex thinking4 and competencies5. All of BC’s provincial assessment

programs are currently under transformation and are being implemented over time. The shifts

in BC’s provincial assessments are being informed by research and global directions.

The Organization for Economic Co-operation and Development (OECD) outlined policy priorities

for student assessment by reviewing the work of 28 OECD countries6. This work points out

several trends internationally. A number of the relevant trends are outlined below:

• Assessment systems should take a holistic approach – connecting all parts of assessment and evaluation together within the educational system of the jurisdiction (i.e., developing an assessment and evaluation framework).

• Students are put at the centre – because the fundamental purpose of assessment and evaluation is to improve student learning, students should be placed at the centre.

• Results are being put to varied uses – countries are using assessment results as a tool for understanding better how well students are learning, for providing information to parents and society at large about education performance, and assisting with decision-making, resource allocation and improvement planning.

• There is growing interest in using assessment results for formative purposes – teachers, school leaders, and district staff are making more use of assessment results to see where students are performing well and where they may need to improve. This information may help shape policy and or school management decisions on resource distribution, curriculum development and strategies for professional development. Assessment has traditionally been viewed as a tool for making summative judgements of student achievement, but increasingly, assessment is also seen as a tool for learning.

• Focusing on improving classroom practices – the point of assessment and evaluation is to improve classroom practice and student learning. All types of assessment and evaluation should have educational value and should have practical benefits for those who participate in them, especially students and teachers.

• Building consensus through consultation – involving teachers and school leaders in the design, management, and analysis of student assessment ensures teachers and school leaders are committed to the process and are more likely to use the assessment results.

• Building capacity at all levels – creating an effective assessment and evaluation framework requires capacity building at all levels of the education system.

Over the last several decades, provincial assessments and examinations grew greatly in British

Columbia resulting in over 30 examinations and assessments at grades 10 through 12 and FSA

at grades 4 and 7. However, in recent years with curricular transformations, the number of

provincial assessments has been greatly scaled back with the elimination of the plethora of

grade 10, 11 and 12 provincial examinations. Now students take part in 5 assessments in their

schooling (FSA at grades 4 and 7, Numeracy at grade 10, and Literacy at grades 10 and 12).

This aligns with the BC Teachers’ Federation (BCTF) recommendation to “reduce the number

and scope of summative assessments”7 and puts British Columbia in a much better-balanced

position regarding all forms of assessment – classroom assessment, provincial assessment,

and national and international assessment.

4 Knowing What Students Know: The Science and Design of Educational Assessment (2001). 5OECD Learning Framework 2030. 6 OECD, Synergies for Better Learning: An International Perspective on Evaluation and Assessment (2013). Retrieved from: https://www.oecd.org/education/school/Evaluation_and_Assessment_Synthesis_Report.pdf 7 BCTF priorities brief > Curriculum Change: Assessment

https://www.oecd.org/education/school/Evaluation_and_Assessment_Synthesis_Report.pdf

https://bctf.ca/publications/BriefSection.aspx?id=46920


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4. Recent FSA Consultations

At the request of the Minister, an Advisory Group on Provincial Assessment (AGPA) was formed

to provide advice on the direction of the FSA in March 2013. The mandate given to AGPA was

to provide a broad set of recommendations on provincial assessments based on the

perspectives and issues faced by the stakeholder groups.

AGPA membership included assessment experts from the University of Victoria and the

University of British Columbia and representatives from the BC School Trustees Association,

the BC School Superintendents Association, BC Principals’ and Vice-Principals’ Association, the

BC Teachers’ Federation, BC Confederation of Parent Advisory Councils, BC Council of

Administrators of Inclusive Support In Education, Federation of Independent School

Associations, First Nations Education Steering Committee, the Conseil scolaire francophone,

the Provincial Health Officer, the Representative for Children and Youth, and the Ministry of

Education. It was chaired by the Deans of Education, Simon Fraser University, and the

University of British Columbia.

Respectful deliberations took place and included differing perspectives. Some called for

random sampling of student participation in the assessment across the province. Others called

for a census format, requiring information on every child so that at a minimum sub-population

information could be attained. There was consensus that the Fraser Institute school rankings

are harmful and a misuse of the results.

The AGPA representatives discussed the purposes of assessment and arrived at an agreed-

upon set of principles to inform a new provincial assessment program. AGPA proposed 3

purposes for FSA which were subsequently adopted by the Ministry of Education:

• To provide provincial system-level information on student performance

• To provide districts and schools with information on student performance

• To support decision making (interventions, planning, resource allocation, curriculum, policy, research)

Further AGPA recommendations included:

• Continue FSA with a focus on reading, writing, and numeracy

• Continue in Grades 4 and 7

• Administer earlier in the school year to make it more useful

• Align with new curriculum

• Design using the latest research on best assessment practices

• Utilize a computer adaptive model (for more ongoing assessment – continuous growth)

Jan Unwin presented to the FSA Sub-Committee and discussed the intent of the Advisory

Group on Provincial Assessment (AGPA). Unwin noted that the AGPA recommendations were

focused on trying to get at a more formative use of FSA and included the idea students could

retake the assessment to reassess their learning throughout the year. The intention behind

moving the assessments to the fall from the spring was so that classroom teachers could use

the FSA analysis to focus intervention as appropriate. The idea that students could take the

assessment again would be so that they could present their best performance after they had

received some targeted intervention. The key idea was to try to move the FSA away from being

considered an event into a supportive tool providing useful information to combine with the

teacher's knowledge of the student’s learning and assisting in identifying interventions that

would help the child improve.


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Finally, there was the vision that all provincial assessments serve as a continuum of information

on literacy and numeracy from grade 4 through 12. Unwin noted that there was a desire that

these assessments, combined with the teacher's assessments, would help individual students

move along the literacy and numeracy “scale of proficiency”.

The AGPA report focused on FSA is available on the Ministry website.8

8 https://curriculum.gov.bc.ca/sites/curriculum.gov.bc.ca/files/pdf/assessment/agpa_report.pdf


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5. The Current FSA

Based on the stakeholder consultations, the FSA has been redesigned to align with the revised

K-7 curriculum. The FSA now reflects BC’s new curriculum and current classroom practices,

such as providing students with opportunities for collaboration and reflection. The assessment

now provides students with a choice in reading themes, and more engaging and interactive

questions in the online component of the assessment. These changes were made to address

concerns about student stress when taking the assessment and to make the whole process

more enjoyable.

The new FSA format continues to have a mix of questions administered on paper and computer,

and local marking at the district/school level, with provincial funding support, continues.

The following lists the key changes in the current FSA:

• The assessment was moved to an October/November administration timeframe to encourage early uses of the results in the school year

• The assessment includes new features: – A student collaboration activity – Student choice of reading themes – Engaging and interactive question formats on the computer – Student self-reflection sections

• Students’ assessment results are now reported on a strength-based proficiency scale

(i.e., Emerging → On Track → Extending)

The new FSA has been designed based on research and current best practices in assessment.

An evidence centred design and Webb’s Depth of Knowledge model are being employed in all

provincial assessment development activities.

An evidence-centred design (ECD)9 provides a framework for developing assessments. ECD

focuses on:

• Making claims about student learning (what we want students to know, do, and understand) based on the purpose of the assessment;

• Determining the evident that needs to be demonstrated to provide support for the claims and how this evidence will be analyzed and interpreted; and

• Writing task specifications to design tasks that will allow students to demonstrate the depth or complexity of their understanding.

Norman Webb’s Depth of Knowledge Levels (DOK)10 are used to help classroom teachers

create rich activities and tasks and questions requiring varying levels of rigour. Depth of

Knowledge categorizes tasks according to the complexity of thinking required to successfully

complete them. One asks, how deeply does one have to understand the ideas relevant to the

task?

For further detail, the assessment specifications11 document on the Ministry website describes

the design specifications for the FSA and how reading, writing, and numeracy will be assessed.

The FSA takes place early in the school year, so the content of the assessment is based on the

end of year curricular expectations for Grades 3 and 6. The FSA is administered over six

9 Riconscente, M. M., Mislevy, R. J., & Corrigan, S. (2016). Evidence-centered design. In S. Lane, M. R. Raymond, & T. M. Haladyna (Eds.), Handbook of test development (2nd ed.), pp. 40–63. New York, NY: Routledge. 10 Webb, Norman L. Depth-of-Knowledge Levels for Four Content Areas. March 28, 2002. 11 FSA Description and Specs 2019.docx (gov.bc.ca).

http://apps.web.maine.gov/doe/sites/maine.gov.doe/files/inline-files/dok.pdf

https://www2.gov.bc.ca/assets/gov/education/administration/kindergarten-to-grade-12/assessment/fsa_description_and_specs.pdf


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weeks, and most schools spread the assessments over the course of a few days. The

assessments take approximately 4.5 hours to complete and are done on paper and on

computer. All students take part in a group collaboration activity, respond to reading, writing,

and numeracy questions in a paper student booklet, and answer a variety of interactive

questions on a computer. Students also have an opportunity to reflect on what they did during

the FSA, which provides educators with feedback on the assessment and information on how

students are learning.

The FSA is administered in the fall each year to enable teachers to have results earlier in the

school year. This information is intended to support decision making in the classroom and at

the school. The student reporting format includes descriptive, strength-based language.

What Does FSA Look Like?

The following links and images provide information about the current FSA format. Sample

Grade 4 FSA questions and elements can be viewed at the following web links:

Collaboration Activity:

• Grade 4 Collaboration Activity (PDF, 8MB)

Questions done on computer:

• Grade 4 Online Questions

• Grade 4 Printable Version of Questions - Reading (PDF)

• Grade 4 Printable Version of Questions – Numeracy (PDF)

Questions done on paper:

• Grade 4 Sample Student Response Booklet (PDF, 11.2 MB)

Sample solutions for written student response question:

• Grade 4 Possible Solutions (PDF)

The following images depict the FSA structure and timing of the assessment.

https://www2.gov.bc.ca/assets/gov/education/administration/kindergarten-to-grade-12/assessment/grade-4-collaboration-activities-sample.pdf

https://bced.vretta.com/#/en/bced-landing/fsa/sample/grade-4

https://bced.vretta.com/#/en/bced-landing/fsa/sample/grade-4

https://www2.gov.bc.ca/assets/gov/education/administration/kindergarten-to-grade-12/assessment/gr4-fsa-sample-reading-en.pdf

https://www2.gov.bc.ca/assets/gov/education/administration/kindergarten-to-grade-12/assessment/gr4-fsa-sample-numeracy-en.pdf

https://www2.gov.bc.ca/assets/gov/education/administration/kindergarten-to-grade-12/assessment/gr4-fsa-sample-response-booklet.pdf

https://www2.gov.bc.ca/assets/gov/education/administration/kindergarten-to-grade-12/assessment/gr4-fsa-student-sample-response.pdf


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Because students engage in reading, writing and numeracy activities in their regular

classroom work, no special preparation is required to get ready for the FSA. Students are

encouraged to try a sample FSA to become familiar with the FSA format.

6. Indigenous Perspectives

Jo Chrona, current Education Consultant and former Curriculum Manager, First Nations

Education Steering Committee (FNESC), presented an Indigenous perspective on provincial

assessments to the FSA Sub-Committee. Jo Chrona was also the FNESC representative who

participated in the AGPA discussions.

FNESC and other Indigenous educational leaders see the need for standardized provincial

assessment data on student performance and that these assessments are useful tools to help

our system keep itself accountable to learners and families.

Chrona noted that data collected from provincial assessments can be analyzed to demonstrate

how well systems are working, where inequities exist and what strategies can be effective. She

further noted that “data from provincial assessments (i.e., FSAs and Provincial Graduation


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Assessments) have been, and continue to be, a crucial lever in driving changes to address

inequity and systemic racism.”

Unlike aggregated data, which groups information together, disaggregated data can reveal

inequalities and relationships between categories (e.g., performance of Indigenous learners in

care or on reserve). The requirement for this type of disaggregated data necessitates that all

students participate in the assessments.

She noted that the 2015 Office of Auditor General of BC report on Aboriginal students in the BC

public school system, and subsequent 2019 follow up report both speak to the need for

education systems to examine what the data tells us, and then use the information to make

necessary changes. While classroom assessment is a primary indicator of student learning, low-

stakes provincial standardized assessments are a key component for addressing inequity and

systemic racism – especially for Indigenous learners in BC. Chrona also referenced the

Grandmother Perspective Report from the Office of Human Rights and the need for respectful

data to understand the inequity in our systems.

Since the 1990s, there are some direct ways that the use of provincial assessment data has

resulted in positive outcomes. For example, in the mid-1990s, the Ministry and District leaders

began to put an intense focus on Indigenous education and performance by reviewing the gaps

in performance for Indigenous and non-Indigenous learners on provincial assessments and

other indicators and asking districts what their plan was for addressing such discrepancies.

School district enhancement agreements grew out of this work on the review of performance

discrepancies.

This intense focus on Indigenous learning has had a direct impact on action in school districts

and has had a positive long-term effect of increasing outcomes for Indigenous learners –

specifically the gap in performance for Indigenous and non-Indigenous learners on provincial

assessments is beginning to narrow and, also very importantly, the Indigenous student

graduation rate has grown greatly over the decades. As noted by Chrona, “without important

indicators such as FSA and other provincial assessments, we cannot respond to information we

do not have”.

The Aboriginal How are We Doing report also grew out the work in the mid 1990s, which to this

day continues to present school district data comparing the performance for Indigenous learners

and non-Indigenous learners.

Chrona further noted that one way to increase the usefulness of the assessments is to ensure

that school districts examine the results and design plans to respond to areas where students

need more support and ensure we are not waiting until the graduation years to see any

systemic issues with regards to literacy and numeracy development – where we see challenges

schools/districts can create processes to address those. This echoed the conversation at the

AGPA table, noted by Jan Unwin.

Finally, Chrona suggested that some concerns surrounding FSA (i.e., the notion that it creates

stress by having students take the assessment) are created by adults in the system. She

suggests looking at how the assessment and can be administered in a low stress manner.

Following recommendations from AGPA and the subsequent FSA design working group, this

also mirrors some of the recent improvements made to FSA – question formats and activities

were implemented to make FSA more engaging, less stressful, and more enjoyable for

students.

See Appendix 2 to review the presentation by Jo Chrona.

https://www2.gov.bc.ca/gov/content/education-training/k-12/administration/program-management/reporting-on-k-12/aboriginal-report


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7. Exploring Work in other School Districts

As discussed at the sub-committee meetings, FSA can be used to support many planning and

program initiatives. For example, FSA can support the following activities:

– Planning at the school and district level; Identifying strengths and areas for improvement – Confirming local school and district data – Monitoring performance over time within schools and districts – Discussing individual student performance; provides one piece of information to

teachers, students, and parents.

– Monitoring sub-groups performance (e.g., Indigenous students) – Providing information for the Framework for Enhancing Student Learning

The sub-committee had presentations by two school districts – School District #48 (Sea to Sky)

and School District #42 (Maple Ridge-Pitt Meadows).

As noted through the presentation by School District #48 (Sea to Sky), their district does make

use of the FSA data for program planning. For example, they are reviewing their students’ skills

in critical thinking and adjusting policy and resources, as necessary. It was noted that FSA data

is never used in isolation of other local data, but rather to confirm or support other district data.

School District #48 is utilizing the FSA item level data where they can observe trends in key

competencies such as critical thinking and problem solving. Although the BCTF states that the

“FSA tests do not result in any additional funding or support for students”12, they may help to

inform decisions around the implementation of specific programs and resources.

David Vandergugten, Assistant Superintendent, School District 42 (Maple Ridge – Pitt

Meadows) presented their district method of data collection on student performance that they

have been using in their district for the past 10 years. It was recognized that the use of past

assessment tools (DART and RAD) did not get down to the classroom level to help inform

classroom instruction and provide data for individual student interventions. This is a shortcoming

of FSA as well. In School District 42, a decision was made to utilize the BC Performance

Standards, whereby teachers collect performance information at the end of the school year in all

grades 1-7. The Kindergarten Learning Project (KLP) is used at the K level. The key to this

approach is that teachers are heavily involved in the collection of information and are the

audience for the summarized information - the focus is on making data useful in the classroom.

The district has very good buy-in for this model with 100% teacher participation. This

information is available to the classroom teacher through a dashboard, and it is utilized as

students begin the next school year. Teachers can easily identify students who may require

support. The data is also available at the school level and district level. The school level data

greatly enhances school growth planning and the district data dashboards is widely utilized by

the District Helping Teachers and Aboriginal Education Department staff (see Appendix 4 for

samples of the district level dashboards). This may be a model for consideration in VSB – that

is, collecting performance information using the BC performance standards would complement

and enhance the information that FSA provides and would target other grade levels as well. An

additional advantage is that this approach uses a provincially developed standard which

ensures reliability and validity of the information collected. D. Vandergugten further noted that

the Ministry of Education Power BI project currently being explored with select districts has

great potential for bringing multiple datasets together and could be explored by other districts

such as VSB.

12 BCTF > Foundation Skills Assessment (FSA)

https://fsa.reportcloud.ca/cms/home/

https://bctf.ca/fsa.aspx


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There are many other school districts that use the FSA data to support decision making at the

district or school system level and who augment that information with district level assessment

information. Reviewing provincial data along with local information/data is a requirement of the

Framework for Enhancing Student Learning.

8. Professional Development through Scoring FSA

There are many benefits and valuable professional development when working with colleagues

to score FSA. When reviewing student responses, teachers glean insight into students’

learning and into the assessment questions and what assessment developers are looking for.

They discuss student expectations with colleagues, the different qualities of student work, and

how to make good judgments about them. Another benefit is seeing the variety and creativity

of students’ ideas, strategies, and problem-solving approaches, and their varying levels of

ability. Working with colleagues and using provincial exemplars, brings a broader perspective

and understanding of province-wide expectations.

The FSA scoring process is multi-faceted and includes:

1. Training for district representatives – during the summer the Ministry of Education provides training refresh sessions to representatives from school districts. This supports the local scoring work for the actual FSA administration in the fall.

2. Provincial exemplars and scoring directions to assist in the scoring process -- educators are brought in to select the student responses that will serve as the provincial exemplars for each administration. The Ministry provides support for local scoring that includes:

o A set of provincial exemplars from the actual student responses for the written response questions in reading, writing and numeracy. These are made available each October

o Information for Organizing Scoring (PDF)

o Scoring Guides

o Scoring support via email during the scoring period.

3. Funding to support local scoring in school districts – the Ministry of Education funds the local district scoring activities through local grants sent to each district.

4. Provincial rescoring validation sessions – The Ministry of Education monitors district and school-based scoring of the written-response sections of the FSA by re-scoring a sample of student response booklets from each district and a number of independent schools. Each district receives a report on the reliability of their local scoring. District and provincial reports that come out of provincial rescoring validation sessions also provide excellent insights into student performance. The provincial and district reports provide evidence for the reliability, validity, and fairness of the FSA marking process. A recent provincial report is available here: FSA Provincial Marking Monitoring Report 2020 (PDF).

Since scoring of provincial assessments provides valuable professional development, it would

be beneficial to find ways to involve as many teachers as possible and ensure the process is

open and transparent.

https://www2.gov.bc.ca/assets/gov/education/administration/kindergarten-to-grade-12/assessment/info-for-organizing-scoring.pdf

https://www2.gov.bc.ca/gov/content/education-training/k-12/administration/program-management/assessment/foundation-skills-assessment/specifications

https://www2.gov.bc.ca/assets/gov/education/administration/kindergarten-to-grade-12/assessment/fsa-provincial-marking-monitoring-report.pdf

https://www2.gov.bc.ca/assets/gov/education/administration/kindergarten-to-grade-12/assessment/fsa-provincial-marking-monitoring-report.pdf


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Additional Information

Stakeholder Perspectives

There are many perspectives and views on assessment, particularly large-scale assessment.

The AGPA noted that “large-scale assessment in general and the Foundation Skills Assessment

program in particular often serve a diverse array of purposes and different stakeholder groups

hold different perspectives on the purposes of a provincial assessment program”. They further

noted that “stakeholders have made use of assessment data for a variety of different goals –

goals which are all legitimate and address important issues within the K-12 BC educational

system.”

AGPA noted that overriding their discussions was “an awareness of the critical function of large-

scale assessments in helping us understand how the education system is fulfilling its core

purpose. These included discussions of what constitutes quality public education, challenges

around measuring system strength and accountability, and how to ensure that the data collected

are being used to target resources where they are urgently needed.”

The BCTF has been opposed to FSA since it’s inception, largely due to the student level

reporting. The BCTF states that the FSA “does not help students learn or teachers teach. It

takes valuable time and much needed resources away from the classroom learning and

undermines the ability to provide meaningful learning experiences for all students.”13 At the root

of their concerns, however, is the misuse of the results by third parties when they use FSA data

to rank schools. The FSA was not designed to rank schools.

Over time, many Boards of Education have urged the province to adopt a random sampling

model as this would avoid the ability to report out at the school level and rank schools based on

FSA results.

The AGPA discussed the ethical use of data from provincial assessments. They noted that “all

stakeholder groups are concerned that assessment within the educational system be performed

in an ethical, equitable, and consistent manner” and that “the misuse of data needs to be

avoided”.

The AGPA also acknowledged the important role assessment plays to foster equity and social

justice. They noted that “a fundamental concern is how to ensure that the education system is

held accountable and adequately resourced for groups or subsets of the population who are

either at risk, or who have not flourished within the system in the past”. As pointed out by J.

Chrona, the AGPA also stated that “if we do not have a way to document such achievement

gaps, then we have no way of ensuring that the system addresses issues that are leading to the

gaps.”14

The AGPA also noted that there are frustrations around the current provincial assessment

model due to a lack of classroom or school-level control over the timing of assessments and

there is little, or no flexibility offered to the classroom teacher in when or how the provincial

assessment is administered. That is, how can the province best embed teachers into the

development, administration and scoring process so that they have ownership over the FSA?

Further, teachers should be involved in designing the information that flows out of the FSA,

ensuring it is useful for their own and their students’ needs.

13 BCTF > Foundation Skills Assessment (FSA) 14 https://curriculum.gov.bc.ca/sites/curriculum.gov.bc.ca/files/pdf/assessment/agpa_report.pdf

https://bctf.ca/fsa.aspx


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More recently systems around the world are recognizing the value in all forms of assessment

and that each has an important role to play. As noted by Wiliam et al, “comprehensive and

balanced assessment systems include a variety of types of assessments, producing evidence

that can be used formatively, to improve learning, and evidence that can be used summatively,

to certify, report on, or evaluate learning”15. Further, information from assessments can be used

in a variety of ways.

BC’s provincial assessment instruments are not defined as formative or summative in nature;

rather, information from the assessments can be used both summatively and formatively.

Formative assessment (assessment for learning) and summative assessment (assessment of

learning) can and should work together to improve student learning. For example, making

formative use of summative assessment results involves using information drawn from a

summative assessment to improve future student performance. As noted by Wiliam, “the terms

‘formative,’ ‘diagnostic,’ ‘summative’ and ‘evaluative’ are generally used as if they describe kinds

of assessments, but of course the outcomes of the same assessment might be used to serve

more than one function. These terms are therefore not descriptions of kinds of assessment but

rather of the use to which information arising from the assessments is put.” (Wiliam, 2000, 2,

citing Wiliam and Black, 1996).16

Ideally in any educational system, all forms of assessment (classroom, provincial,

national/international) should work together in support of student learning. BC is currently well

positioned to articulate a balanced and comprehensive assessment system.

Information Available from FSA

Although not discussed formally, it may be worth reviewing what the FSA student, school and

district reports look like and what data is available for use in Vancouver.

All students who write FSA are classified into one of three proficiency levels: Emerging, On

Track, Extending. A student profile report is available for each student following administration

of the FSA. (See Appendix 3). This report was designed to be descriptive and strength-based,

that is, it describes what students can do as each level. Teachers and parents are encouraged

to discuss student results together. Teachers are in the best position to interpret the results in

context with other information collected in the classroom.

Schools and districts also receive summary information and more detailed information on how

their students did on specific types of FSA questions (see Appendix 3). Teachers can use this

information to provide support for individual students or groups of students and to inform

learning in the coming school year. Districts can use FSA information alongside local data to

identify areas for program planning and resourcing.

Appendix 3 depicts information that is available to school and district staff immediately following

the administration and that can be downloaded from the electronic assessment system. This

information can be used to see how students do on specific cognitive levels and it could be

summarized by groups of students to identify patterns. Students’ self-reflection on the

assessment is also available here to schools. The appendix also includes information that is

15 D. Wiliam et al. The Future of Assessment Practices: Comprehensive and Balanced Assessment Systems. The Learning Sciences International. 2019. 16 Wiliam, D., & Black, P. (1996). Meanings and consequences: A basis for distinguishing formative and summative functions of assessment? British Educational Research Journal, 22, 537–548.

https://www.dylanwiliamcenter.com/wp-content/uploads/sites/3/2020/10/DW02-06-Assessment-Systems-WP-Digital.pdf


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summarized by the Ministry and sent to school districts several months after the FSA has been

administered.

Finally, there is additional FSA item level analysis conducted and available at:

https://fsa.reportcloud.ca/cms/home/. Paul Lorette referenced this information in his

presentation and noted how this was being used to inform their instructional and resource

planning.

While there is much information available following each FSA administration, it is somewhat

difficult to locate and access. The Ministry of Education could involve teachers further in the

results reporting process by determining what information would be most useful and making this

information accessible directly to teachers as the audience for information. This is an untapped

area of opportunity; the VSB could nudge the Ministry to provide better and more useful

information to teachers if the assessment is to be truly used in a formative way.

Summary Points

1. The FSA provides evidence on the foundations of literacy and numeracy, which were recently reconfirmed Ministry of Education priorities.

2. The FSA is designed, developed, and marked by BC educators and like all BC’s provincial assessments, follows internationally recognized development procedures. The FSA has undergone recent improvements to align with BC’s curricular and competency driven directions.

3. The FSA is one piece of evidence that may be used to inform provincial, district, school and student performance information.

• Results from large-scale assessments can have formative (inform teaching and learning) and summative (inform systems or end of term teaching and learning) uses; large-scale assessments are increasingly including a formative use.

• To encourage use and buy-in, the Ministry of Education could provide further useful FSA information tailored to teachers, principals, and students. The teacher as an audience for information is a missed opportunity, particularly as there is a desire to utilize FSA to support teaching and learning.

4. The possibilities of further uses of data within school districts and from the Ministry of Education are opportunities in inform how students within school districts are doing.

• Schools and districts are often unaware of the of the FSA information that is available and how to make the best use of it.

• The use of BC performance standards as a tool for the collection of additional assessment data has promise for districts, particularly because of the provincial standard upon which it is based.

5. Large-scale assessments play an important role in equity assurance across the province and allow schools, districts, and the province to review sub-group performance within the population.

https://fsa.reportcloud.ca/cms/home/


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Appendices

Appendix 1: Excerpt from Large-Scale Student Assessment presentation,

C. Ungerleider


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21

Appendix 2: Indigenous Perspectives, J. Chrona


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Appendix 3: FSA Reports Samples a. Student Report from the e-Administration System

Ministry of Education Foundation Skills Assessment October/November 2017

Student Report

Student Name: Personal Education Number: School Name: Elementary Grade: 4

The Foundation Skills Assessment (FSA) is an annual province-wide reading, writing and numeracy assessment for all students in Grades 4 and 7. Reading, writing and numeracy skills have a strong connection with school completion and future life success. The FSA results can show where your child excels and where they might need assistance. Educators may use the results to inform your child’s learning. The FSA results also provide important information on student performance for schools, districts and the Province.

This report describes your child’s overall results in reading, writing and numeracy. These results have been categorized into one of three proficiency levels: Emerging, On Track or Extending. Your child’s results have been highlighted.

Your child’s proficiency level for Reading is: Extending. Emerging On Track Extending

Students demonstrate an initial understanding of the concepts and competencies relevant to the expected learning, specifically they can: • show an initial understanding of the text • retrieve ideas directly from the text • compare and/or contrast ideas directly stated in

the text • make simple predictions

Students demonstrate a partial to complete understanding of the concepts and competencies relevant to the expected learning, specifically they can: • show partial understanding of the text • retrieve ideas from the text when directly or

indirectly stated • sequence and order multiple variables • compare and/or contrast within a text • make predictions

Students demonstrate a sophisticated understanding of the concepts and competencies relevant to the expected learning, specifically they can: • show an in-depth understanding of the text • interpret and synthesize ideas from the text or

across several texts • compare and/or contrast across texts • make predications and support with evidence • draw insightful conclusions • determine cause and effect

Your child’s proficiency level for Writing is: On Track. Emerging On Track Extending

Students demonstrate an initial understanding of the concepts and competencies relevant to the expected learning, specifically they can: • use simple language and a few details • use simple sentence structure • write with a beginning sense of form • sometimes show their voice and personality in

their writing

Students demonstrate a partial to complete understanding of the concepts and competencies relevant to the expected learning, specifically they can: • use direct language and some supporting details

and reasoning • use some variety of sentence structure • write with suitable form • show their voice and personality in their writing

Students demonstrate a sophisticated understanding of the concepts and competencies relevant to the expected learning, specifically they can: • use varied and precise language and focused

ideas that are organized and elaborated • use a variety of sentence lengths and patterns • write with a clear sense of form • show their voice and personality in their writing

Your child’s proficiency level for Numeracy is: Extending. Emerging On Track Extending

Students demonstrate an initial understanding of the concepts and competencies relevant to the expected learning, specifically they can: • make an attempt to solve the problem • rely on given information to solve a problem • sometimes use mathematical language

(mathematical vocabulary, symbols and concepts)

Students demonstrate a partial to complete understanding of the concepts and competencies relevant to the expected learning, specifically they can: • solve the problem and demonstrate their solution • rely on given information and make some

inferences to solve a problem • use mathematical language accurately

(mathematical vocabulary, symbols and concepts)

Students demonstrate a sophisticated understanding of the concepts and competencies relevant to the expected learning, specifically they can: • solve the problem and arrive at a solution that

demonstrates reasoning • rely on given information and make inferences

to solve a problem • interpret and use mathematical language

(mathematical vocabulary, symbols and concepts) to clearly communicate their thinking

Information on the value of FSA and why it is important that every child write it can be found here:

https://www2.gov.bc.ca/gov/content/education-training/k-12/administration/program-management/assessment/foundation-skills-assessment#brochures

Further information about the FSA, including a sample assessment and sample student responses, is available at: https://curriculum.gov.bc.ca/provincial/foundation-skills-assessment

If you have any questions about these results, please contact your school or district office.



https://curriculum.gov.bc.ca/provincial/foundation-skills-assessment


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b. School-Level Raw Data from the e-Administration System


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c. District and school reports summarized by the Ministry 1. Sample District Grade 4 summary report

2. Aggregate District Results for Grade 4 Reading from 2017/18 to 2020/21


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3. Sample School Grade 4 summary report


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Appendix 4: School District #42 – Dashboard Samples


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2021 September 27 TO: Board of Education FROM: Carmen Cho, Chair Barb Parrott, Trustee RE: Notice of Motion – Amendments to Board Policy 8: Board Committees and Policy 20: Disposal of Land or Improvements Reference to Strategic Plan: Goal: Provide effective leadership, governance, and stewardship PROPOSED MOTION: That Policy 8 be amended by replacing “make motions” in the 8th paragraph with “move any recommendation”, and removing the 9th paragraph, “Recommendations of Standing Committees may be proposed by any member of the Committee and do not require a seconder.”

That Policy 20, 7.1 be amended by adding “and January 25, 2021:” to the end of the first paragraph, and that “the Vancouver Board of Education not dispose of any of its land by sale or transfer in fee simple in such (1) consideration of proposals or partnerships from other public land owners, for example, the City of Vancouver and BC Housing, where the land would remain in the public portfolio, of from First Nations; or (2) land swaps or leases pursuant to the procedure in Policy 20.

RATIONALE: The Board passes motions which sometimes require amendments to current Board policy. Such is the case with the above motions.

ITEM 9.1


2021 September 27 TO: Board of Education FROM: Barb Parrott, Trustee Allan Wong, Trustee RE: Notice of Motion – K to Grade 3 Mask Mandate Reference to Strategic Plan: Goal: Create a culture of care and shared social responsibility Objective: Encourage and enhance practices that support cultural, emotional, physical, and Mental well-being. PROPOSED MOTION: That the Grade 4 to 12 mask mandate be extended to K to Grade 3 students.

RATIONALE:

• No published data that distinguishes children aged 5 to 8 from those aged 9 to 12 who have caught COVID-19.

• PHO decision to not include K to Grade 3 students in the mask mandate seems based on misperception that children that age find it difficult to wear masks at that age.

• The VSB is encouraging mask wearing in K to Grade 3 classrooms • “One more tool” • Good news: the ability to vaccinate children from age 6 to 12 will be happening soonish

ITEM 9.2

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