EFIS Instructions
2024-25
2024-25 Financial Statements
Data Form A2
Special Education

Data Form A2 - Special Education

The entire Special Education Fund (SEF) is enveloped for use only on special education expenses. Within this, there is one sub-envelope:

  • Northern Adjustment: this is part of the Differentiated Needs Allocation (DNA). The current year allocation for the three cooperative lead boards is from Section 4B, items 1.2 + 1.3. Two cells on Data Form A2, items 4.3 and 4.5, track the Northern Adjustment funding transferred from the cooperative lead boards to any recipient boards. This envelope is tracked in deferred revenue on Schedule 5.1, item 1.2 for the lead boards; any amounts received by recipient boards are tracked on Schedule 5.1, item 4.9. The recipient boards must return unused Northern Adjustment funds back to the cooperative lead boards at year end, and hence will always have a nil closing balance for Northern Adjustment deferred revenue on Schedule 5.1.

    • Item 4.3 (Enveloping Transfer to Other Boards) can only be used by the cooperative lead boards to record the transfer out net of any unspent funds returned by the non-lead boards.

    • Item 4.5 (Enveloping Transfer from Other Boards) can only be used by the recipient boards to record the transfer in. Note that any recipient board that inputs a value at item 4.5 must also input the same value at item 4.8 (Enveloping Net Incremental Expenses).

    • There are built-in error checks to prevent school boards from accidentally entering data in the non-applicable line.

School boards report their incremental special education expenses on Schedules 10A and 10B. The total expenses entered there are loaded to item 2.1, Enveloping Operating Expenses. To calculate the amount of revenue that can be recognized to address these expenses, there are several adjustments:

  • Strike savings are added to the Schedule 10A/B expenses, so that the deferred revenue will be reduced by the amount of savings entered (item 2.2).

  • Special education expenses for pupils that are not pupils of the board are deducted (item 2.3).

  • Other non-Core Ed revenue sources that are used to fund special education services are deducted. Note that ministry REP funding designated for special education should be included in this section.

  • Core Ed funding for pupils in self-contained special education classes are deducted. This calculation appears at items 3.1 to 3.10 on the report, and uses the ADE and number of pupils input by the school board at items 1.1 to 1.4. The benchmarks from three portions of the Classroom Staffing Fund (CSF Per Pupil Allocation, FFL Component of the Language Classroom Staffing Allocation, and Q&E Teachers Component of the Local Circumstances Staffing Allocation) are used to calculate the reduction.

There are four input tabs in EFIS to collect the data needed for the enveloping calculations.

TAB: Page 1

Amounts on this tab appear on the report at items 1.1 to 1.4 and items 3.1 to 3.10.

  • Number of Pupils, Average Daily Enrolment: Input the number of pupils and ADE of pupils in self-contained special education classes. This enrolment is used for the calculation of funding for pupils in self-contained classes, which reduce the incremental special education expenses.

    • For elementary grades, report full ADE when the students spend more than 50% of their time in the self-contained classes; do not report ADE when the students spend equal or less than 50% of their time in the self-contained classes. The reasoning behind this requirement is that pupils in self-contained special education classes are already generating CSF funding through their ADE, but they are not in a regular classroom; some of this should be used first, before any SEF deferred revenue.

    • For grades 9 to 12, ADE is based on the existing two count dates within the school year, October 31 and March 31, which is consistent with all reporting. Where secondary self-contained students are integrated into a regular classroom for one or more periods, the ADE should reflect only the portion of the day the student is in a self-contained classroom.

TAB: Page 2

Amounts on this tab appear on the report at items 2.1 to 2.4.

  • Enveloping Operating Expenses: The amount on this line is loaded from Schedule 10A & 10B, item 50, column 20.

  • Enveloping Net Strike Savings: Input any net strike savings that are attributable to special education. These savings will increase the net incremental special education expenses for enveloping purposes.

  • Special Education Expenses for Pupils who are not Pupils of the Board: Input the special education expenses for pupils who are not pupils of the board. These expenses are excluded from the calculation of net incremental special education expenses for enveloping purposes. Note that if these expenses were funded through tuition fees, the amount should only be input once: either on this line or in the Other Revenue Sources section below, but not both.

  • Other Revenue Sources - Special Education: Input any revenues other than Core Ed funding which are used to provide special education to pupils. Please provide a description of the revenues and the amount. These other revenues will reduce the incremental special education expenses for enveloping calculation purposes.

TAB: Page 3

This tab is for data entry related to the apportioning of amounts between special education sub-envelopes. Amounts on this tab appear on the report at items 4.1 to 5.

  • Enveloping Transfer to Other Boards, Enveloping Transfer from Other Boards: Input the amount transferred to recipient boards or received from lead boards for the Northern Adjustment.

    • Note that for Northern Adjustment lead boards, when recording a transfer to recipient school boards at item 4.3, this value should also be recorded on Schedule 10 in column 11 (Transfer to Other Boards). Error_SC10_7 ensures that this expense is not missed.

    • Note that for Northern Adjustment recipient boards, the value input at item 4.5 must also be input at item 4.8 (Enveloping Incremental Expenses). Error_DFA2_9 ensures that this is not missed.

  • Enveloping Strike Savings: Input the amount of strike savings applicable to the Northern Adjustment sub-envelope. Any remaining strike savings are automatically applied to the general special education envelope.

  • Enveloping Incremental Expenses: Input the eligible expenses funded by the Northern Adjustment amount. Any remaining incremental expenses are automatically loaded to the column for the general special education envelope.

    • For Northern Adjustment lead boards, the only expenses that should be input here are those that are spent within the board. Amounts that are transferred to recipient boards should be reported only at item 4.3 (Transfer to Other Boards).

    • For Northern Adjustment recipient boards, the value input here must be equal to the value input at item 4.5 (Enveloping Transfer from Other Boards). Error_DFA2_9 ensures that this is not missed.

TAB: Page 4

Amounts input on this tab appear on the report in Note 3 at items 6.1 to 6 for school boards to report the labour provision expense included in the Special Education Enveloping Operating Expenses reported at item 2.1.

  • Labour provision - Classroom Staffing: Input the labour provision expense mapped to Classroom Staffing on Schedule 10A/B (see expense mapping table under Data Form D, column 8 of the instructions for mapping details).

  • Labour provision - Learning Resources: Input the labour provision expense mapped to Learning Resources on Schedule 10A/B (see expense mapping table under Data Form D, column 8 of the instructions for mapping details).

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