Academic and fiscal years
71 (1) The school academic year begins on August 1st in each year and ends on July 31st next following.
(2) The school fiscal year begins on April 1st in each year and ends on March 31st next following. 1995-96, c. 1, s. 71 .
Grants
72 The Minister shall make grants to school boards as determined by the regulations with respect to services provided pursuant to Section 64. 1995-96, c. 1, s. 72 .
Financial assistance and municipal contribution
73 (1) The Minister shall, in each fiscal year, provide to each school board and each municipality that, pursuant to this Act, is to make payments to that school board a statement of
(a) the amounts of financial assistance to be paid by the Minister;
(b) the total of the minimum municipal contributions to be paid by those municipalities; and
(c) the rate to be used in determining the minimum municipal contribution to be paid by municipalities,
in the immediately following fiscal year to school boards pursuant to this Act and the regulations.
(2) The Governor in Council shall determine the rate referred to in subsection (1). 1995-96, c. 1, s. 73.
Statement for municipality
74 Within thirty days of receipt from the Minister of a statement pursuant to Section 73, each school board shall submit to each municipality in the school district or school region, a statement setting out
(a) the amount of the minimum municipal contribution that the municipality is required to pay pursuant to clause 76(1)(a); and
(b) any additional amount that the municipality is requested to pay pursuant to clause 76(1)(b),
for the fiscal year with respect to which the Minister's statement is made. 1995-96, c. 1, s. 74.
Statement of revenues and expenditures
75 (1) Within sixty days of receipt of the Minister's statement pursuant to Section 73, each school board shall cause to be prepared and approve a statement of all estimated revenues and expenditures for the education program and services proposed by the board.
(2) The statement of estimated revenues and expenditures shall be prepared in the form prescribed by the Minister and shall be submitted to the Minister and to each municipality in the school district or school region within thirty days of approval by the school board. 1995-96, c. 1, s. 75 .
Amount of municipal payments to board
76 (1) Unless an agreement made and approved pursuant to Section 27 of the former Act or made between a municipality and a regional school board pursuant to subsection (2) otherwise provides, each municipality shall pay to the school board
(a) the minimum municipal contribution that is required to be paid by each municipality to the school board; and
(b) the municipality's proportion of the amount that is requested by the school board to provide for the estimated expenditures of the board, after deducting
- (i) the amount of the Minister's contribution as set out in the Minister's statement pursuant to Section 73, and
(ii) the sum of the minimum municipal contributions to be made by the participating municipalities pursuant to clause (a),
to the extent that the amount has been approved by the municipalities.
(2) Notwithstanding subsection (1), a regional school board may, by agreement with all the municipalities within the school region, vary the minimum municipal contribution of each of the municipalities within the school region, so long as the combined minimum municipal contributions made pursuant to the agreement equal the total minimum municipal contributions due to the regional school board pursuant to subsection (1).
(3) The amount required to be paid to a school board by a municipality pursuant to subsection (1) shall be paid in twelve equal monthly instalments in each fiscal year unless the school board and the municipality agree otherwise. 1995-96, c. 1, s. 76 .
Power to borrow
77 Where a council of a municipality refuses or neglects to make provision for or to pay to the school board the amounts payable to the school board pursuant to Section 76, the board may borrow the amount, or so much thereof as is so refused or withheld, from any bank or person who will advance the same, and the amount so advanced, together with interest and all other borrowing and recovery expenses, may be recovered in an action against the municipality. 1995-96, c. 1, s. 77 .
Payments by Minister
78 (1) The Minister shall pay annually to each municipality the sums required by the municipality in that fiscal year to pay interest and repay the principal of sums borrowed by the municipality for the purposes of erecting, acquiring, purchasing, altering, adding to, improving, furnishing or equipping buildings for public schools or acquiring land therefor.
(2) The Minister may pay annually to each school board or its assignee an amount equal to the amount the board requires to pay the interest and repay the principal of sums borrowed by the school board pursuant to clause 87 (1)(d) and (e).
(3) The Minister shall pay annually to each school board, the area of which was an amalgamation area before its designation as a school district under the former Act,
(a) the sum required in that fiscal year to pay the interest and repay the principal of sums borrowed by the municipalities, for the purposes referred to in subsection (1), prior to the date of the designation of the area as an amalgamation area; and
(b) the amount required to pay the interest and repay the principal of sums borrowed by the amalgamated school board for the purposes set out in subsection (1). 1995-96, c. 1, s. 78 .
Power of Minister to withhold payments
79 The Minister may withhold the payment of all or any part of financial assistance that would otherwise be payable to a school board or a municipality if the school board or the municipality
(a) fails to provide and administer any part of the public school program that is required to be provided under this Act and the regulations;
(b) fails or refuses to furnish such schedules and reports that the Minister may from time to time require concerning the administration and operation of public schools; or
(c) fails to pay its minimum municipal contribution to the school board. 1995-96, c. 1, s. 79.
Special reserve fund
80 (1) A school board shall create a special reserve fund into which shall be paid or credited such sums of money equal to any portion of any grant for capital purposes that has not been expended at the end of a fiscal year.
(2) Where an item of real or personal property with a value of twenty-five thousand dollars or more is no longer required by the school board for its purposes, the board may, with the consent of the Minister, sell the same and pay the proceeds into the special reserve fund.
(3) The proceeds from the sale or the recovery of insurance proceeds in respect of real or personal property pursuant to Section 88 shall be paid into the special reserve fund.
(4) The proceeds from the sale or the recovery of insurance proceeds in respect of real property or furniture and equipment in a school building, acquired from a former amalgamated school board when the district school board was established, shall be paid into the special reserve fund.
(5) The interest earned by the special reserve fund forms part of the fund.
(6) The special reserve fund shall be used only for capital purposes as approved by the Minister. 1995-96, c. 1, s. 80 .
Investment policies
81 (1) Subject to subsection (2) and the regulations, a school board may, for the sound and efficient managment [management] of any money of the school board, establish and adhere to investment policies, standards and procedures that a reasonable and prudent person would apply in respect of a portfolio of investments and loans to avoid undue risk of loss and to obtain a reasonable return.
(2) Nothing in this Section or the regulations permits a school board to invest money received under a trust in investments that are expressly forbidden by the instrument, if any, creating the trust. 1995-96, c. 1, s. 81 .
Disbursement of funds
82 The funds of a school board shall be disbursed only by the board, and if the board determines the services provided by it or some of them shall be provided by others, payment for those services shall be made only on certification of accounts in a manner satisfactory to the school board. 1995-96, c. 1, s. 82 .
Financial statements
83 Every school board for each fiscal year shall prepare financial statements in the form prescribed by the Minister and shall submit the statements to the Minister and to each municipality in the school district or school region before July 1st of the ensuing fiscal year. 1995-96, c. 1, s. 83.
Auditor
84 (1) Every school board shall annually appoint a person who is a licensed public accountant or a firm in which a member is a licensed public accountant to be the auditor of the school board.
(2) Where a school board does not appoint an auditor in accordance with subsection (1), the Minister may appoint one on behalf of the school board. 1995-96, c. 1, s. 84 .
Audit
85 (1) Within three months after the end of each fiscal year, the auditor of a school board shall examine and report on the financial statements of the board for the preceding fiscal year, including
(a) a statement of revenue and expenditure for the operating fund and any other fund of the board;
(b) a continuity of the surplus or deficit statement for the operating fund and any other fund of the board;
(ba) those matters that are required to be published pursuant to subsection 65(1);
(c) a statement of assets and liabilities for the operating fund and any other fund of the board as of the end of the fiscal year; and
(d) such other statement or information as may be required by law or by the school board.
(2) The auditor shall perform the annual examination in accordance with generally accepted auditing standards.
(3) The auditor shall attach to the financial statements a report which shall state
(a) whether the auditor has obtained all the information and explanations the auditor has required;
(b) whether the auditor's examination was made in accordance with generally accepted auditing standards, and accordingly included such tests and other procedures as the auditor considered necessary in the circumstances; and
(c) whether the statements present fairly the financial position of the school board as at the end of the fiscal year and the results of its operations for the preceding fiscal year in accordance with generally accepted accounting principles, as set out by the Minister in the financial management system approved by the regulations.
(4) Every auditor shall have free access at all times to the records, documents, books, accounts and vouchers of the school board and shall be entitled to receive from the officers and employees of the school board such information and explanations that in the opinion of the auditor are necessary for the performance of the auditor's duty, and it shall be the duty of the school board officials and employees to promptly provide such access and such information and explanations.
(5) Within three months after the end of each fiscal year, the auditor shall present to the school board at a meeting of the board
(a) the audited financial statements for the preceding fiscal year;
(b) the auditor's report on the financial statements; and
(c) any management letter or other written communications between the school board and the auditor detailing weaknesses in internal control, deficiencies in management-information systems, transactions lacking authority, defalcation, irregularity or other area requiring attention or improvement.
(6) Within four months after the end of each fiscal year, the school board shall provide to the Minister a copy of the material referred to in subsection (5), together with any other reports the Minister prescribes. 1995-96, c. 1, s. 85; 2002, c. 5, s. 13 .
Audit committee
85A A school board shall establish an audit committee of the board composed of those persons and with the terms of reference prescribed in the regulations. 2002, c. 5, s. 14 .
Independent audit
86 The Minister may, from time to time at the Minister's discretion, appoint an auditor to conduct an independent audit of the records, documents, books, vouchers or accounts of a school board or school and subsection 85(4) applies mutatis mutandis. 1995-96, c. 1, s. 86 .
Property and finances
87 (1) For the purpose of establishing, maintaining and operating public schools, a school board may
(a) acquire, hold, improve and maintain any real or personal property for such consideration and on such conditions as the Minister may deem proper;
(b) lease, sell or convey any real or personal property for such consideration and on such conditions as the Minister may deem proper;
(c) improve, renovate, alter, add to, repair, extend, provide service, furnish and equip buildings for public school purposes on such terms and conditions as the Minister may deem proper;
(d) subject to the Municipal Finance Corporation Act and with the approval of the Minister, borrow money by the issue of bonds, debentures, promissory notes or other securities to evidence such borrowing on such terms and conditions as are approved by the Minister;
(e) with the approval of the Minister postpone a borrowing pursuant to clause (d) and borrow by way of a temporary loan from a chartered bank, trust company or other financial institution in the Province by the execution of promissory notes or other instruments used in connection with temporary borrowings;
(f) with the approval of the Minister, borrow money from the Maintenance Stabilization Trust Fund;
(g) with the approval of the Minister, borrow up to one per cent of the operating expenditure budget for the current fiscal year to meet current operating expenditures.
(2) The amount borrowed pursuant to clause (1)(g) shall be repaid in full by the end of the fiscal year in which the amount was borrowed.
(3) The Minister may, on behalf of Her Majesty in right of the Province, guarantee the repayment of principal and payment of interest on any borrowings made pursuant to subsection (1) on such terms and conditions as the Governor in Council determines.
(4) A school board shall pay the interest and repay the principal in respect of sums borrowed by the board pursuant to this Section. 1995-96, c. 1, s. 87 .
Further provisions respecting property
88 (1) Where the Minister has received a report pursuant to the regulations and the Minister is satisfied that it is necessary to acquire property or to construct, purchase, alter, add to, improve, furnish or equip buildings or other works for public school purposes, the Minister may, with the approval of the Governor in Council,
(a) acquire property for such consideration and on such conditions as the Minister may deem proper;
(b) construct, alter or add to buildings or other works for school purposes; or
(c) furnish and equip such buildings,
and all expenditures for such purposes shall be paid by the Province.
(2) Upon completion of a project, the Minister, with the approval of the Governor in Council, may convey title to such property to the school board, or to the municipality if title was acquired from the municipality for the purpose of the project, for such consideration and on such conditions as the Minister may deem proper.
(3) Where alterations, additions or improvements are made to public school property owned by a municipality, the municipality holds such property upon trust that the school board is entitled to receive
(a) in the event of the sale of such property; or
(b) in the event of partial or complete destruction of the property,
the proportion of the proceeds from the sale, or any insurance recovery, less any amount required to be paid to the Province pursuant to subsection (5), that the value of alterations, additions or improvements made by or on behalf of the school board is to the appraised value of the whole property, and such proportion shall be paid into the special reserve fund established pursuant to Section 80.
(4) Notwithstanding subsection (3), where a building owned by a municipality or school board and used for public school purposes is partially or completely destroyed and the school board requires that the building be repaired or replaced, the school board shall receive the proceeds from any insurance recovery and shall pay the proceeds into the special reserve fund established pursuant to Section 80.
(5) Where a municipality receives the proceeds from an insurance recovery with respect to a building owned by the municipality and used for school purposes and there is debt owed on the school property for which the Province is responsible, the municipality shall pay the amount of the outstanding debt to the Province out of the insurance recovery. 1995-96, c. 1, s. 88.
Permanent closure of schools
89 (1) A school board may, with the approval of the Minister, make a by-law governing the permanent closure of a public school within its jurisdiction.
(2) A by-law made pursuant to subsection (1) shall be consistent with the regulations made by the Minister pursuant to this Act respecting the permanent closure of public schools.
(3) Upon identification, in accordance with the regulations made by the Minister, of a public school to be considered for permanent closing, the school board may permanently close the school within the school district in accordance with a by-law made pursuant to subsection (1) or, where there is no such by-law, in accordance with the regulations made by the Minister pursuant to this Act respecting the permanent closure of public schools. 1995-96, c. 1, s. 89 .
Powers of board respecting buildings
(a) declare any building used for public school purposes or any part of a building used for public school purposes, or the appurtenances or grounds thereof, to be unfit for public school purposes;
(b) enter into and carry out a lease or agreement for the renting of premises for public school purposes.
(2) No lease or agreement shall be entered into pursuant to clause (1)(b) that
(a) does not place the rental premises completely under the control of the school board; or
(b) contains any undertaking or agreement that abridges or modifies any power or duty of the school board. 1995-96, c. 1, s. 90 .
Consequences of declaration
91 When a school board makes a declaration that a school house or building used for public school purposes or a part of a school house or such a building or the appurtenances or grounds thereof are unfit for public school purposes, the board shall notify the municipality in which the school house or building is located and the declaration shall, unless otherwise provided by the board, take effect at the commencement of the next academic school year, and the school house or building or part thereof or grounds or appurtenances shall not thereafter be used for school purposes without the approval of the school board. 1995-96, c. 1, s. 91 .
Control and management of buildings
92 (1) Buildings owned by municipalities and used for school purposes are under the exclusive control and management of school boards and school boards are responsible for providing adequate maintenance and repairs and shall insure the buildings in amounts agreed upon by the municipalities and the school boards.
(2) The school boards shall notify the municipalities when land and buildings owned by the municipalities are no longer required for the purposes of the school boards. 1995-96, c. 1, s. 92.
Consequences of declaring property surplus
93 (1) Subject to subsection (2), where land and buildings, that have vested in a district school board pursuant to the former Act, are declared surplus by the district school board or a successor school board and the land and buildings were owned by a municipality prior to the establishment of the amalgamated school board pursuant to the former Act, the municipality shall have the option of having the surplus land and buildings reconveyed to it, subject only to any lien, mortgage or charge in respect of the unmatured debt that exists at the time the land and buildings are declared surplus.
(2) Where land and buildings vested in the Conseil acadien are declared surplus by the Conseil acadien and the lands and buildings were owned by another school board prior to the vesting of the land and building in the Conseil acadien, that school board or a successor school board shall have the option of having the surplus land and buildings conveyed to it, subject only to any lien, mortgage or charge in respect of the unmatured debt that exists at the time the land and buildings are declared surplus. 1995-96, c. 1, s. 93.
School sections
94 (1) For the purpose of this Act, the Province is divided into school sections.
(2) The boundaries of school sections existing immediately before the coming into force of this Act are continued until altered under this Act.
(3) The boundaries of a school section may be proved in any court by a certificate of the secretary of the school board of the school district or school region in which the section is situated without proof of the handwriting or appointment of the secretary. 1995-96, c. 1, s. 94 .
Board of trustees
95 (1) Subject to this Act, there may be in each school section a board of trustees consisting of such number of persons, not fewer than three, as the school board determines, who shall be known as "The Trustees of (here insert name of Section and number, if any) in the (here insert name of school district)" to provide educational programs for some or all of the students attending a public school in the school section.
(2) Subsection (1) does not apply where there is only one school section in a school district when this Act comes into force.
(3) Notwithstanding subsection (1), a district school board or regional school board may determine, subject to the approval of the Minister, that there shall be a board of trustees for an area consisting of two or more school sections in which one or more public schools are located and that the trustees shall be known as "The Trustees of (here insert name and number, if any) in the (here insert name of school district)", and where such a combination of school sections is made it shall be deemed to be a school section for the purpose of this Act.
(4) Each trustee holds office for a term of three years and may be re-elected.
(5) The board of trustees shall
(a) communicate to the school board the opinion and recommendations of the trustees and other members of the public respecting the conduct of the school program in the school section;
(b) visit the public schools of the school section not less than twice in each year;
(c) make recommendations to the school board respecting use of a public school building for purposes other than regular school purposes, so long as that use does not interfere with the proper conduct of schools;
(d) provide such assistance and perform other functions as required by this Act or requested by the school board.
(6) Upon the establishment of a school advisory council for a public school, no board of trustees has any jurisdiction or responsibility with respect to that school and, if therefore the board of trustees has no jurisdiction or responsibility with respect to any public school, the board of trustees is dissolved and no further school meetings shall be held pursuant to Section 96 or 97. 1995-96, c. 1, s. 95 .
Annual meetings of residents
96 (1) In this Section and Sections 97 to 119, "resident" means a resident who is eighteen years of age or more.
(2) A meeting of residents of the school section may be held annually in every school section. 1995-96, c. 1, s. 96.
School meetings
97 (1) An annual school meeting of every school section may be held on a date determined by the trustees of the school section.
(2) An annual school meeting may be held in a public school building or other suitable place in the section designated by the trustees.
(3) At a school meeting three residents of the school section constitute a quorum.
(4) Notice of every school meeting shall state the purpose or purposes of the meeting and shall be given by the trustees
(a) by posting the notice in not fewer than three public places in the section for not fewer than five days before the day fixed for the meeting; or
(b) by one advertisement not less than five days prior to the date of the meeting in a newspaper having general circulation in the area.
(5) When an annual school meeting has been held in the section on the date determined by the trustees pursuant to subsection (1), no election conducted or business transacted thereat shall be held to be invalid because of an irregularity or failure in the posting or giving of notices required by subsection (4) if there has been substantial compliance with that subsection.
(6) Notwithstanding Section 95, if there are no trustees in a section, the school board shall, on the written request of at least seven residents of the section, or in case there are fewer than fourteen residents in the section, on the written request of the majority of the residents, call a special meeting in the manner provided in this Section for
(a) the purpose of deciding whether to have trustees and, if it is decided to have them, electing trustees; and
(b) the consideration of any subject deemed of importance to the educational interests of the section.
(7) The term of office of trustees elected pursuant to subsection (6) is three years. 1995-96, c. 1, s. 97.
Business of annual meeting
98 The business of an annual school meeting shall be to
(a) receive and consider reports submitted by the trustees;
(b) consider any subject deemed of importance to the educational interests of the section;
(c) take such action as may be appropriate in respect of any request for assistance by the school board;
(d) decide whether there is a need for trustees; and
(e) if there is a need for trustees, elect such trustees at the first annual meeting of residents of the section after July 1, 1982, and at three year intervals thereafter. 1995-96, c. 1, s. 98 .
Special school meeting
99 The trustees of a school section at any time may, and when requested by a majority of the residents of the section shall, call a special school meeting for the consideration of matters deemed of importance to the educational interests of the section. 1995-96, c. 1, s. 99 .
Chair and secretary
100 (1) The residents of the school section present at any school meeting shall elect a chair from among the residents to preside over the meeting and a secretary to record its proceedings.
(2) The chair shall decide all questions of order and shall take the votes of the residents.
(3) The chair may vote in the case of the election of trustees, but the chair shall not vote on other questions except in the case of a tie, when the chair has the casting vote. 1995-96, c. 1, s. 100.
Challenge of voter
101 (1) If a person who offers to vote at a school meeting is challenged as not qualified, the chair presiding at the meeting shall require the person so offering to make the following declaration: "I do declare and affirm that I reside in this school section".
(2) Every person who is so challenged and makes that declaration may vote on all questions proposed at the meeting, but if that person refuses to make the declaration that person may not vote.
(3) Every person who wilfully makes a false declaration of that person's right to vote is liable to a penalty of not more than two hundred dollars and, in default of payment, to imprisonment for not more than sixty days. 1995-96, c. 1, s. 101 .
Election of trustees at annual meeting
102 (1) The trustees of a school section may be elected at an annual school meeting.
(2) The trustees shall be elected from among the residents of the section.
(3) No person is qualified to be elected or to hold office as a trustee who
(a) is a member of the school board, a regional education officer or a teacher employed in the section;
(b) is a person otherwise employed by the school board or by the trustees of the school section or district in respect of the section or district;
(c) has ceased to reside in the section;
(d) has been continuously absent from the section for more than six months;
(f) is disabled from transacting business. 1995-96, c. 1, s. 102.
Requirement to vacate office
103 A trustee who becomes disqualified under Section 102 shall vacate the office. 1995-96, c. 1, s. 103.
Effect of irregularity on election
104 No irregularity in the mode of electing a trustee invalidates the election unless before the adjournment of the meeting formal objection is taken to the election by a person who is entitled to vote. 1995-96, c. 1, s. 104 .
Filling of vacancy
105 (1) Where it has been decided to have trustees and at an annual school meeting three trustees are not elected or an insufficient number of trustees is elected or for any other reason a vacancy exists, the district school board shall appoint a trustee or trustees to fill the vacancies, and persons so appointed shall hold office in all respects as if they had been elected at the annual meeting.
(2) The trustees so appointed may, in the manner provided for calling an annual meeting, call a meeting of the residents of the section who are entitled to attend an annual meeting, and at the meeting so called those persons may transact any business, except the election of trustees, that may be transacted at an annual meeting. 1995-96, c. 1, s. 105.
Secretary
106 (1) The trustees, at their first meeting after the annual school meeting, shall appoint a secretary and furnish the secretary with suitable books for keeping records of the doings of the trustees and the business of the section.
(2) The secretary holds office until the secretary resigns or until the secretary's successor is appointed. 1995-96, c. 1, s. 106 .
Duties of secretary
107 The secretary under the direction and supervision of a majority of the trustees shall
(a) keep, in proper books, accounts and records of the affairs and meetings of trustees and minutes of school meetings;
(b) generally transact any business directed by resolution of the trustees. 1995-96, c. 1, s. 107 .
Statement of finances
108 Not later than three days before the annual school meeting, the secretary shall prepare and submit to the trustees a statement of the finances of the section showing in detail
(a) the actual receipts and disbursements of the section in the preceding fiscal year;
(b) a forecast of anticipated receipts and disbursements during the current fiscal year; and
(c) the financial position of the section. 1995-96, c. 1, s. 108 .
Power of board to make certain orders
109 When a school board makes an alteration in the boundaries of a section, subdivides a section, or unites two or more sections, it may, from time to time, make such order or orders as it deems proper respecting the continuance and constitution of the board or boards of school trustees, and respecting the rights, property and liabilities of the sections affected by the alteration, subdivision or union, and generally may order and direct all things that become necessary to give effect to the alteration, subdivision or union. 1995-96, c. 1, s. 109.
Effective date of change
110 No alteration, subdivision, union or apportionment of a school section or part of a section shall take effect until the beginning of the next academic school year, but, when it is necessary for the purpose of making preparations for that school year, meetings of residents of the section and of trustees may be held and business of the section conducted before the beginning of the academic school year. 1995-96, c. 1, s. 110.
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