ASBOA TOOLBOX
RESOURCE INFORMATION FOR SCHOOL BUSINESS
Training Topics for Principals and Vice Principals
Finance and related topics
Many topics are district-specific and would include general examples of different
processes and/or lists of what to look for, where to find resources, and what questions to
ask.
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Overview of the School Act
o Elections
o Residency
o International Students
o Fees
o Powers of a board (e.g. schools are not legal entities)
Overview of Cross Ministry Services
o Child Services
o Infrastructure
Overview of Legal Issues
o Search and Seizure
o Current Issues in the Province
Districts’ policies, procedures and guidelines
Issues faced by school boards (unique and common)
Alberta Education
o Funding Manual; how funding is calculated for school districts
(instruction, transportation, facilities)
o Guide to Education
o Regulations
o How the various documents (e.g. Guide to Education and Regulations) fit
together and when to seek guidance for interpretations.
o School administration publications
o Policies and standards
o CEUs and student funding
o Data required by Alberta Education (e.g. forms)
o Accountability Pillar
o AISI
o Administrative resources available to boards
o Current government initiatives, projects, and research
o Provincial budget
o Annual reports, business plan
o Alberta Education website and contacts and organizational chart
Health, Safety, and Risk Management
o Student health
o Epidemics and outbreaks
o Pandemic planning
o First aid, AED, Epipen training within the school
o Safe & Caring Schools
o OH&S (many topics)
ASBOA Resource Library – Training Topics for Finance and Related Topics
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ASBOA TOOLBOX
RESOURCE INFORMATION FOR SCHOOL BUSINESS
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Technology
o Standards, planning, & policies
o Supernet
o Long term planning (including evergreening)
o Equipment
School business - finance
o Budgeting process – allocation model creation to individual budgets to
Budget Report
o School budget
 Operating
 Capital
 School funds
 Trusts
o Financial reports and projections
o School generated funds
o Overview of the districts’ finance departments (timelines, authorities)
o Site accounting functions: Budget adjustments, journal entries, transfers
and how to read them
o Chart of Accounts
o Overview of school accounting manual
o How invoices and expense claims are paid
o What can be included on an expense claim
o Purchasing cards (processes, authorities, reports, responsibilities)
o Capital purchases
o Districts’ purchasing policies
o Capital purchases – lease vs. buy
o Purchasing consortias and group purchasing discounts
o Authorizing payments
o Petty cash
o Internal audits
o Overview of accounting software (district and site)
o Goods and Services Tax
o Honoraria, gifts and awards, and tax implications
o Donations (charitable tax return and non-charitable)
o Foundations
o Grants, applications (other than Alberta Education, e.g. casinos, bingos,
service groups, other provincial departments)
o Fundraising
o School councils
o Societies
o School fees
o School and district reports – how to read them and what they mean
o Overview of year end processes, prepaids, deferrals, what’s capitalized
ASBOA Resource Library – Training Topics for Finance and Related Topics
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ASBOA TOOLBOX
RESOURCE INFORMATION FOR SCHOOL BUSINESS
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o How amortizations are calculated and expensed (may or
may not be part of site’s operating budgets)
School inventories
School cafeterias (what is education, what is business, tax implications)
Companies and sub-contractors (requirements for tax data, insurance,
WCB, etc.)
WCB (who is covered, reporting timelines and consequences, annual
return, how costs are calculated and allocated within the district, impact of
honoraria)
Theft and vandalism
School loans
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School business – human resources and payroll (many items are school
jurisdiction specific)
o Hiring process
o Districts’ authorization processes
o Timetable (staff and FTE)
o Districts’ cost allocation methods
o Overview of benefits, WCB
o Forms
o Long term leaves (EDB, personal, maternity) – what is required, how are
each handled, how the are costed within the district)
o Collective Agreements (overview, importance of)
o Overview of how staff are paid (cutoff dates, averaging calculations if
used, etc.)
o Overview of how schools are charged (average costing models, absences,
sick leave pools, which department/school is responsible for which costs)
o Overview of payroll and HR software (particularly if they are accessing
for data and reports, or if there is entry and authorization at school level)
o Overview of absence reporting processes and system
o Sub-contractors vs. employees
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Transportation
o Regulations
o Standards
o Transportable size requirements
o Behaviour
o Use of passenger/transporter buses
o Volunteer drivers
o Vicarious liability
ASBOA Resource Library – Training Topics for Finance and Related Topics
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