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School Division Financial Administration

A number of documents are available to school divisions to help manage finances. This includes information related to the creation of audited financial statements and budgets for submission to the Ministry of Education.


1. Chart of Accounts

The Chart of Accounts provides the framework for identifying, collecting, and reporting the financial transactions of Saskatchewan school divisions.


2. Final Budget

The Final Budget Manual helps school divisions prepare their budgets. Each school division receives its own template.

There are updates to the submission process, and the Budget Submission Instructions document outlines these changes. 


3. Financial Reporting

Boards of education are accountable to residents of the school division and to the Minister of Education for the effective and affordable delivery of education services. There are various accountability mechanisms including annual reports and independent audits. Financial reporting information includes year-end financial reporting requirements, guidelines, resources, and financial statement templates.

Financial Reporting Manual

This manual helps boards of education in meeting their accountability requirements. This document is primarily concerned with the audited financial statements, management information, and other year end reporting requirements that are part of this accountability mechanism.

Financial Statements Checklist

This checklist helps school division to ensure that their financial statements have been prepared considering all recommendations and guidelines contained in the Ministry of Education Financial Reporting Manual.

Consolidated Financial Statements

School divisions should use these forms and samples in the preparation of their consolidated financial statements.

Non-Consolidated Financial Statements

School divisions should use these forms and samples in the preparation of their Non-Consolidated financial statements.

Annual Report Financial Overview Template and Graphs

School divisions should use this template in the preparation of their Annual Report Financial Overview.


4. Policies

The Reporting of School Division Losses Policy outlines the requirements for incidents involving theft, fraud and other losses of money or property occurring within school divisions.


5. School Division Financial Details

Reports provide expenditure and revenue data, as reported to the Ministry of Education by school divisions into the SGSE application. The data is broken down by categories as defined by the Chart of Accounts. All financial information reported is based on the school division fiscal year.

Find more information about School Division Financial Administration.


6. Ministry Guidelines

The ministry provides guidelines to school boards regarding school division financial administration. These guidelines relate to interpretations of The Education Act, 1995, regulations, and financial directives related to Public Sector Accounting Board (PSAB) standards. 

View the documents related to accounting guidance, funding, implementation and reporting. 

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