Cash on hand and the cash on deposit with any bank or credit union.

Short-term investments held by Saskatoon Public Schools such as term deposits or guaranteed investment certificates.

The taxes owing to Saskatoon Public Schools from the City of Saskatoon.

Operating and capital grants owing to Saskatoon Public Schools from the provincial government (Saskatchewan Learning).

Amounts owing to Saskatoon Public Schools from other organizations such as GST receivable and interest receivable

Payment for insurance or Saskatchewan School Board Association membership fees that will benefit Saskatoon Public Schools in the following year.

Includes salaries owing to employees at year end for work done in the current year but payment is made in the following year (10 month employees who are paid over a 12 month period).

Includes revenue received by Saskatoon Public Schools from the provincial government for a specific purpose that has not been used for the specific purpose at year end. For example, PreKindergarten and Distance Education programs.

Includes land, buildings, furniture and equipment owned by Saskatoon Public Schools. Physical assets are recorded at cost and are not amortized over their useful lives.

Saskatoon Public Schools' investment in physical assets at cost less any long-term debt owing on those assets.

This includes the accumulated surpluses (deficits) of Saskatoon Public Schools' Operating, Capital and Reserve Funds.

This is determined by multiplying the four different classifications (residential, commercial, multi-residential and condominium) assessments by the mill rate and mill rate factors (as determined by the City of Saskatoon). It includes the grants-in-lieu.

The provincial government provides a grant based on the student enrolment. The province also provides grants for special programs such as on-line learning, prekindergarten and community schools.

This includes tuition fees from other school divisions and the international student program.

This includes investment income and rental income.

Governance includes the expenditures of the school board for the governance of the school division. It includes costs of conducting the activities of the Board of Education as well as costs that are incurred primarily for governance purposes.

Administration includes the expenses incurred for conducting the business administration activities. The Finance and Administration and Human Resources departments are included in this section.

Instruction includes the expenses for conducting the instructional activities. The director, deputy directors and superintendents of education are included in this section.

Plant includes the expenses incurred for conducting the plant operation and maintenance activities. This includes the centralized plant operating and maintenance facilities, the centralized instructional facilities and the schools.

Transportation includes the expenses for providing the transportation services to students.

Tuition and related fees includes the fees paid to other school divisions and agencies for basic education, support services (e.g. special education) and other related fees for services provided to students.

Supplementary Services expenses include cafeteria expenses.

Interest/allowances includes the interest and bank charges through regular operations and capital.

The principal amount of the long-term debt issued for capital related purposes.

The principal repayments made on long-term debt issued for capital related purposes.