This section of the website is intended to help school board external auditors as well as school board finance staff understand the methodologies and steps followed by the Ministry of Education when establishing opening land and building values as at March 31, 2005. It is also intended to provide you with the necessary supporting documentation to start your audit process of board owned land and building assets. The following documents are available for viewing:

Instructions and Guides
	District School Board and School Authority Tangible Capital Assets - Provincial Accounting Policies and Implementation Guide (TCA Guide)
School Board and School Authority Tangible Capital Assets Guide Revisions Release #1 Release #2 Release #3 Release #4 Release #5 Release #6 Release #7 Release #8 Release #9 Release #10 Release #11 Release #12 Release #13 Example - Change in the Estimate of Useful Life Release #14 Release #15 Release #16
Inquiries / Contacts
	Financial Standards and Consolidation Unit Reporting.Entity@ontario.ca