Annual Report. Service de transport des élèves de Halton/ Halton Student Transportation Services

Transcription

1 Annual Report Service de transport des élèves de Halton/ Halton Student Transportation Services

2 Annual Report ANNUAL REPORT Table of Contents Chair s Update Highlights Key Performance Indicators Financial Statements

3 Annual Report Chair s Update The Service de transport des élèves de Halton/Halton Student Transportation Services (HSTS) Annual Report highlights HSTS s successes as it continually strives to fulfill its mandate within the Halton Region. After reviewing the highlights of the achievements, you will note that HSTS has once again met its continuous improvement objectives, which focus on: 1. Safe transportation of our students; 2. Provision of an excellent level of customer service; and, 3. Continually improving the effectiveness and efficiency of the organization. HSTS provides home to school transportation services to the students of the four area school boards; Conseil scolaire de district catholique Centre-Sud, Conseil scolaire Viamonde, Halton District School Board and Halton Catholic District School Board. The year was again a year where a considerable amount of work was performed by HSTS. The highly qualified personnel of HSTS focused on the continued development and ongoing monitoring of the HSTS Operational Plan and the full implementation of the new transportation route planning software, Bus Planner. This software has enabled HSTS to improve communication to its stakeholders; parents or guardians can now access their child(ren) s bus route information on line and school staff have access to a variety of school specific transportation reports. In conjunction with the new software, GPS units were installed on all contracted vehicles. This technology allows staff to plan all bus routes based on real time data and to confirm more accurately roads and actual distances travelled. In addition, it enables them to respond quickly and effectively to inquiries. A few highlights of our fourth year of operations: Routing and Technology continued to be a priority through the implementation of the new transportation software. All routes were optimized to maximize efficiencies; GPS units were installed on all routes servicing HSTS; The HSTS Communications Plan was implemented; 2

4 Annual Report Policies and procedures were revised to reflect current legislations or operational changes or to provide greater clarity; A Contract Performance Management Program for school bus operators was developed and implemented; School Bus Safety Training programs were provided to every elementary school in the Region of Halton. The Management Committee members wish to express their sincere gratitude to the dedicated staff of HSTS who safely transport approximately 30,000 students on a daily basis in the Halton Region. Françoise Fournier Chair, HSTS Management Committee 3

5 Annual Report Board of Directors Françoise Fournier, Chair Paul McMahon, Vice Chair Lucy Veerman, Secretary/Treasurer Bobby Somaroo, Director Mission Statement To provide safe and reliable transportation services in an effective and efficient manner to all eligible students in the Halton Student Transportation Services jurisdiction. Vision Statement To provide excellent customer service to all stakeholders: students, school board personnel, parents, and members of the community while ensuring students are transported in a safe, accessible and caring environment Highlights Bus Planner Software and Bus Planner Web: HSTS went live with Bus Planner software for the school year. With this new software came web-based features for all stakeholders through a secure online tool called Bus Planner Web (BP Web). The HSTS website, through BP Web, now provides secure online portals for parents, students, school and school board staff to access accurate and timely transportation related information. In addition, there are features for the general public which allow interested parties to confirm information from a specific address such as school of attendance and transportation eligibility. 4

6 Annual Report Contract Performance Management Program: HSTS implemented a Contract Performance Management Program (CPMP); the goal of the program is to not only monitor contract compliance but to also improve customer service. A baseline measurement of the customer service provided by both bus operators and HSTS was undertaken through surveys to school administrators in June HSTS will continue to monitor performance throughout the school year. Enhanced Reporting/Data Collection: HSTS developed and rolled out online reporting for schools and transportation providers which provides HSTS staff with a detailed data repository. This initiative has resulted in clear, concise and consistent reporting, record keeping and data collection which ensures a consistent and equitable measurement of data for KPI reporting. Some of the data being collected through this method is: Accident/Incident Reports CPMP Survey Data Customer Complaints Safety Village Field Trip Bookings Bus Operator Audits: During the school year 10% of all school buses under contract with HSTS were audited by an independent auditing firm. Operators are audited on the following categories: - Driver Qualifications, Records & Reporting - Driver Logs and Hours of Service Compliance - Vehicle Maintenance - Driver Safety Programs and Compliance (i.e. valid First Aid/CPR Certification) 5

7 Annual Report External Committee Involvement: HSTS staff continued to actively participate on several committees through the school year, such as: Burlington Crossing Guard Committee Ontario Association of School Business Officials (OASBO) o OASBO Transportation Committee o OASBO/OSBA Safety Initiatives Committee Route/Operator Statistics: HSTS continued to contract the services of four bus companies and four taxi operators. A total of 467 school bus routes, including noon hour, were contracted with four school bus operators: Attridge Transportation Inc. First Student Canada ULC (Burlington & Georgetown Branches) Stock Transportation Ltd. Tyler Transport Ltd. Kilometers Travelled: In HSTS contracted vehicles travelled 35,976 km daily. This equals 6,799,464 km annually. To put this in perspective, the circumference of the earth at the Equator is 1 40,008 km. 1 About.com March 21,

8 Annual Report Key Performance Indicators Transportation KPI s contained within this report are based on a snap shot exported on October 31, 2011 from Bus Planner. The student data is provided to HSTS through a weekly extract from each member board s student information system, Trillium. Percentage of Eligible Students Transported by Member Board: The chart below outlines the percentage of students who are eligible for transportation services by member board. This figure does not include courtesy seat riders: Percentage of Students Eligible for Transportation by Board HCDSB 33% 3% CSV 1% HDSB 63% HDSB HCDSB CSDCCS CSViamonde 7

9 Annual Report Transported Students by Board: Outlined in the chart below is the number of students transported by member board, year over year from the through school years: Transported Students by Board HDSB HCDSB CSDCCS CSViamonde Transportation Costs by Board: The chart below outlines the transportation costs by member board: Transportation Costs by Board $19,677,162 CSDCCS, 3.5% $691,286 CSViamonde, 2.6% $519,165 HCDSB, 29.3% $5,762,603 HDSB, 64.6% $12,704,108 *Administrative costs excluded 8

10 Annual Report Metre Average Distance to Stop: The chart below depicts the average distance to the bus stop by board for students in grades JK-8: Average Distance to Stop HDSB HCDSB CSDCCS CSViamonde Member Board Shared Board Routes: HSTS continues to maximize the number of runs shared on the routes. Outlined below is a chart indicating the percentage of runs that are shared on the large bus routes. As outlined below, the majority of the routes continue to be shared by two or more boards. Three Board Routes 7% Shared Board Routes Four Board Routes 2% Single Board Routes 20% Two Board Routes 71% 9

11 Annual Report Number of Routes Shared Route Comparison: HSTS staff continues to work towards maximizing route sharing between the member boards. The following chart provides a year over year comparison. Shared Board Routes Single Board Two Boards Three Boards Four Boards Member Board

12 Annual Report Vehicle Capacity Ratio: The vehicle capacity ratio is an indicator of how efficiently the vehicles are being used. This is a critical measurement of vehicle efficiency used in the E&E Review. In the large buses ran at 83% capacity, this does not include courtesy seat riders. This is an increase of 7% since the Effectiveness and Efficiency review in This value is consistent with industry best practices and represents a significant effort on the part of the Transportation Officers to maximize the use of the assets. The smaller vehicles provide service predominantly to students with special needs. Given the specialized nature of this type of transportation service it does not allow for efficiency rates in the ranges of the large buses. Many smaller vehicles transport students who must ride alone or travel greater distances due to student need, student residence and/or program location. The following chart outlines the capacity ratio by vehicle type: 100% 90% Big Bus, 83% (72 passenger) 80% 70% Mini Van,63% (6 passenger) 60% 50% 40% Wheelchair, 39% (4 passenger) Mini Bus, 57% (18 passenger) 30% 20% 10% 0% Wheelchair Mini Van Mini Bus Big Bus 11

13 Financial Statements of SERVICE DE TRANSPORT DES ÉLÈVES DE HALTON/ HALTON STUDENT TRANSPORTATION SERVICES Year ended August 31, 2012

14 KPMG LLP Chartered Accountants Box King Street West Suite 700 Hamilton ON L8N 3R1 Telephone (905) Telefax (905) INDEPENDENT AUDITORS' REPORT To the Management Committee of the Service de transport des élèves de Halton/Halton Student Transportation Services We have audited the accompanying financial statements of Service de transport des élèves de Halton/Halton Student Transportation Services, which comprise the statement of financial position as at August 31, 2012, the statements of operation, changes in net financial assets and cash flows for the year then ended, and notes, comprising a summary of significant accounting policies and other explanatory information. Management s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with Canadian public sector accounting standards, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Auditors Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on our judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, we consider internal control relevant to the entity s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. KPMG LLP is a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ( KPMG International ), a Swiss entity. KPMG Canada provides services to KPMG LLP.

15 Opinion In our opinion, the financial statements present fairly, in all material respects, the financial position of Service de transport des élèves de Halton/Halton Student Transportation Services as at August 31, 2012, and its results of operations, its changes in net financial assets and its cash flows for the year then ended in accordance with Canadian public sector accounting standards. Chartered Accountants, Licensed Public Accountants Hamilton, Canada October 24, 2012

16 SERVICE DE TRANSPORT DES ÉLÈVES DE HALTON/ HALTON STUDENT TRANSPORTATION SERVICES Financial Statements Year ended August 31, 2012 Financial Statements Statement of Financial Position 1 Statement of Operations 2 Statement of Net Financial Assets 3 Statement of Cash Flows 4 Notes to Financial Statements 5

17 SERVICE DE TRANSPORT DES ÉLÈVES DE HALTON/ HALTON STUDENT TRANSPORTATION SERVICES Statement of Financial Position August 31, 2012, with comparative figures for Financial assets Due from related parties (note 4) $ 611,915 $ 522,617 Financial liabilities Accounts payable and accrued liabilities 313, ,930 Due to related parties (note 4) 298, ,100 Deferred capital contributions (note 5) 184, , , ,089 Net debt (184,779) (212,472) Non-financial assets Tangible capital assets (note 2) 184, ,059 Prepaid expenses 1,341 1, , ,232 Accumulated surplus $ 760 $ 760 See accompanying notes to financial statements. On behalf of the Management Committee: Director Director 1

18 SERVICE DE TRANSPORT DES ÉLÈVES DE HALTON/ HALTON STUDENT TRANSPORTATION SERVICES Statement of Operations Year ended August 31, 2012, with comparative figures for the year ended August 31, Budget Actual Actual (unaudited - note 1 ) Revenues $ 21,523,884 $ 20,881,109 $ 19,482,889 Expenses Transportation services 20,253,783 19,677,161 18,400,814 Administrative expenses Salaries and benefits 887, , ,447 Rent 64,105 63,981 62,600 Professional fees 50,901 46,449 56,234 Communication 85,001 47,652 28,698 Office supplies 29,179 23,760 17,471 Software fees and licenses 30,000 6,076 25,292 Professional development 15,418 15,929 7,400 Travel and meetings 9,500 4,124 3,534 Contractual services 82,500 66,323 81,766 Advertising 7,001 2,776 2,848 Equipment 5,000 1, Insurance 3,469 3,777 3,305 Amortization of tangible capital assets - 49,942 24,555 Day to day maintenance 1, Total expenses 21,523,884 20,881,109 19,482,889 Annual surplus Accumulated surplus, beginning of year Accumulated surplus, end of year $ - $ 760 $ 760 See accompanying notes to financial statements. 2

19 SERVICE DE TRANSPORT DES ÉLÈVES DE HALTON/ HALTON STUDENT TRANSPORTATION SERVICES Statement of Net Financial Assets Year ended August 31, 2012, with comparative figures for Annual surplus $ - $ - Acquisition of tangible capital assets (22,081) (231,801) Amortization of tangible capital assets 49,942 24,555 27,861 (207,246) Other non-financial asset activity Acquisition of prepaid expenses (1,341) (1,173) Use of prepaid expenses 1, Total other non-financial asset activity (168) (458) Change in net debt 27,693 (207,704) Net debt, beginning of year (212,472) (4,768) Net debt, end of year $ (184,779) $ (212,472) See accompanying notes to financial statements. 3

20 SERVICE DE TRANSPORT DES ÉLÈVES DE HALTON/ HALTON STUDENT TRANSPORTATION SERVICES Statement of Cash Flows Year ended August 31, 2012, with comparative figures for 2011 Cash provided by (used in): Operating Activities: Annual surplus $ - $ - Item not involving cash: Amortization of tangible capital assets 49,942 24,555 Revenue recognized from deferred capital contributions (49,942) (24,555) Changes in non-cash working capital: Decrease in accounts receivable - 27 Increase in accounts payable and accrued liabilities 78, ,058 Increase in prepaid expenses (168) (458) 78, ,627 Capital Activities: Cash used to acquire tangible capital assets (22,081) (231,801) Deferred capital contributions received 22, , Investing Activities: (Increase) in due from related parties (note 4) (89,298) (446,356) Increase in due to related parties (note 4) 10, ,729 (78,638) (210,627) Net change in cash - - Cash position, beginning of year - - Cash position, end of year $ - $ - See accompanying notes to financial statements. 4

21 SERVICE DE TRANSPORT DES ÉLÈVES DE HALTON/ HALTON STUDENT TRANSPORTATION SERVICES Notes to Financial Statements Year ended August 31, 2012 Service de transport des élèves de Halton/Halton Student Transportation Services ("HSTS") on behalf of Halton District School Board, Halton Catholic District School Board, Le Conseil scolaire de district catholique du Centre-Sud and Conseil scolaire Viamonde (the "School Boards") was set up to provide transportation services for students. HSTS was incorporated on February 10, 2009 under the Corporations Act of Ontario as a non-profit corporation without share capital and is exempt from income taxes. 1. Significant accounting policies: The financial statements are prepared by management in accordance with Canadian generally accepted accounting principles for local governments established by the Public Sector Accounting Board ( PSAB ) of the Canadian Institute of Chartered Accountants ( CICA ). (a) Basis of accounting: Revenues and expenditures are reported on an accrual basis of accounting. The accrual basis of accounting recognizes revenues as they are earned and measurable; expenses are the cost of goods and services acquired in the period whether or not payment has been made or invoices received. (b) Tangible capital assets: Tangible capital assets are recorded at historical cost less accumulated amortization. Historical cost includes amounts that are directly attributable to acquisition, construction, development or betterment of the asset, as well as interest related to financing during construction. Tangible capital assets, except land, are amortized on a straight line basis over their estimated useful lives as follows: Asset Estimated useful life in years Computer software 5 Computer hardware 5 Leasehold improvements 5 5

22 SERVICE DE TRANSPORT DES ÉLÈVES DE HALTON/ HALTON STUDENT TRANSPORTATION SERVICES Notes to Financial Statements (continued) Year ended August 31, Significant accounting policies (continued): (c) Budget figures: Budget figures have been provided for comparison purposes and have been approved by the Management Committee of the Service de transport des élèves de Halton/Halton Student Transportation Services. Budget figures were originally presented at the May 13, 2011 meeting and subsequently were formally approved on October 3, The revised figures, which are reported in the statement of financial activities, were approved December 21, The figures have been reported for the purposes of these statements to comply with Public Sector Accounting Board reporting requirements. Budget figures were excluded from the Statement of Net Financial Assets as these amounts were not included in management's revised budgeted figures. Budget figures have not been audited and are presented for information purposes. (d) Government Transfers: Government transfers, which include legislative grants, are recognized in the consolidated financial statements in the period in which events giving rise to the transfer occur, providing the transfers are authorized, any eligibility criteria have been met and reasonable estimates of the amount can be made. Government transfers for capital that meet the definition of a liability are referred to as deferred capital contributions (DCC). Amounts are recognized into revenue as the liability is extinguished over the useful life of the asset. (e) Use of estimates: The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenditures during the year. Actual results could differ from these estimates. 6

23 SERVICE DE TRANSPORT DES ÉLÈVES DE HALTON/ HALTON STUDENT TRANSPORTATION SERVICES Notes to Financial Statements (continued) Year ended August 31, Tangible capital assets: Balance at Balance at August 31 August 31 Cost 2011 Additions Disposals 2012 Computer software $ 238,677 $ - $ - $ 238,677 Computer hardware - 7,993-7,993 Leasehold improvements - 14,088-14,088 Total $ 238,677 $ 22,081 $ - $ 260,758 Balance at Balance at August 31 August 31 Accumulated amortization 2011 Disposals Expense 2012 Computer software $ 26,618 $ - $ 47,735 $ 74,353 Computer hardware Leasehold improvements - - 1,408 1,408 Total $ 26,618 $ - $ 49,942 $ 76,560 Net book value Net book value August 31,2011 August 31, 2012 Computer software $ 212,059 $ 164,324 Computer hardware - 7,194 Leasehold improvements - 12,680 Total $ 212,059 $ 184, Economic dependence: The HSTS's operations consist exclusively of supplying services to Halton District School Board, Halton Catholic District School Board, Le Conseil scolaire de district catholique du Centre-Sud and Conseil scolaire Viamonde. HSTS is economically dependent on these boards for its busing revenues. 7

24 SERVICE DE TRANSPORT DES ÉLÈVES DE HALTON/ HALTON STUDENT TRANSPORTATION SERVICES Notes to Financial Statements (continued) Year ended August 31, Due from/to related party: Amounts included in due from related party are due to the following partners of HSTS: Halton District School Board $ 611,040 $ 522,617 Conseil scolaire Viamonde $ 611,915 $ 522,617 Amounts included in due to related party are due to the following partners of HSTS: Halton Catholic District School Board $ 278,774 $ 273,589 Le Conseil scolaire de district catholique du Centre-Sud 19,986 4,119 Conseil scolaire Viamonde - 10,392 $ 298,760 $ 288,100 Amounts due from/to related parties are non-interest bearing and will be repaid within the period. 5. Deferred capital contributions: Government transfers for capital that meet the definition of a liability are referred to as deferred capital contributions (DCC). Amounts are recognized into revenue as the liability is extinguished over the useful life of the asset Balance, beginning of year $ 212,059 $ 4,813 Additions to deferred capital contributions 22, ,801 Revenue recognized in the period (49,942) (24,555) Balance, end of year $ 184,198 $ 212,059 8

25 SERVICE DE TRANSPORT DES ÉLÈVES DE HALTON/ HALTON STUDENT TRANSPORTATION SERVICES Notes to Financial Statements (continued) Year ended August 31, Lease commitments: The HSTS leases office premises with terms to October 31, The minimum annual rental under this agreement is as follows: Fiscal year ending August $ 64, , , , , ,775 $ 334,040 9