Data Form D - Variance Report

This data form compares a school board’s current year funding to their net adjusted expenses, at the Core Ed funding pillar level. It is divided into:

• Calculation of net Core Ed revenues for compliance (columns 1 to 7)
• Calculation of net adjusted expenses for compliance (columns 8 to 13)
• Variance: Net Core Ed revenues vs. net adjusted expenses (column 14: column 7 minus column 13)

Net Core Ed revenues for compliance

Net Core Ed revenues for compliance are calculated in column 7 as the sum of the following columns:

• Column 1: Total Core Ed funding (on rows 1.1 to 1.6), plus additional operating funding (debt service costs and capital allocations that may be used for operating expenses).
• Column 2: Funding transferred to mTCA deferred revenue (negative).
• Column 3: Deferred capital contributions (DCC) recognized as current year revenues.
• Column 4: Funding transferred to deferred revenues because of enveloping requirements (negative).
• Column 5: Unused mTCA in deferred revenue transferred to current year revenue.
• Column 6: Enveloped operating deferred revenues recognized as current year revenues.

Net adjusted expenses for compliance, variance

Net adjusted expenses for compliance are calculated in column 13 as:

• Column 8: Adjusted expenses for compliance purposes from Schedule 10ADJ (which excludes school generated funds expenses), mapped to the Core Ed funding pillars and other rows on Data Form D (refer to mapping of expenses to Core Ed funding pillars table below), plus
• Column 9: Adjustments to map expenses to the row for special education, based on data entry on Schedule 10A/B, plus
• Column 9.1: Adjustments to add expenses related to the labour provision recorded on Schedule 10, less
• Column 10: Fees revenue, less
• Column 11: Other revenues (excluding school generated funds and capital), less
• Column 12: Strike savings.

Column 14 calculates the variance between net Core Ed revenues for compliance (column 7) and net adjusted expenses for compliance (column 13). A positive value indicates that the school board has spent within the available funding, while a negative value indicates a spending pressure.

Data input

Where possible, amounts have been calculated and loaded to reduce the need for data entry. In columns that require data entry, the total amount to be allocated is preloaded to item 3 (Reconciliation Target Category). School boards must distribute the value based on how the amounts are used in each column. If the total of the distributed amounts does not equal item 3, the difference will be shown at item 4 (Absolute Variance: Total vs. Reconciliation Target), and highlighted in orange to indicate an error. Error message Error_DF_D_1 will be triggered if any variances exist on this line.

In general, revenues must be distributed to the rows to the extent to which the revenues relate to costs incurred in those expense categories. Otherwise revenues must be proportionally distributed to the various lines.

Below are notes for each column on how preloaded numbers are calculated and how school boards should allocate the remaining portion of the column total to various rows.

Column descriptions

Column 1 - Adjusted Funding

The Core Ed funding pillar amounts (from Section 1B, items 1.1 to 1.6) are loaded to this column on rows 1.1 to 1.6. The following additional amounts are also added:

• Item 1.4 (School Facilities) also includes the FDK - portable relocation & leasing allocation from Section 1A, item 2.4.
• Item 2.1 (Other Pupil Accommodation) is the sum of:
  • Approved operating expenses for Capital Priorities MCP, Land, Child Care, and CVRIS from Section 1A, items 2.5 and 2.6
  • Interest on Capital Debt Allocation from Section 1A, item 2.3
  • Temporary Accommodation Allocation from Section 1A, item 4.6
• Item 2.4 (Other Non-Operating Expenses) is the Debt Charges Allocation (55 School Board Trust) from Section 1A, item 2.2.

Column 2 -Transfer to Deferred Revenues - Minor TCA

2.5% of the operating allocation is designated for school boards to transfer to deferred capital contributions (DCC) for spending on capitalized minor tangible capital assets, and therefore reduces the amount of the operating Core Ed funding available for operating uses. This amount is placed in deferred revenue. Any amounts not spent on capitalizable items are transferred back to operating revenue in column 5. School boards should input negative values in this column to represent the reduction from each Core Ed fund for the Minor TCA allocation.

• Please note that because the School Renewal Allocation (SRA) is not included in the calculation of minor TCA on Section 1A, the total value loaded for the reconciliation target (at item 3) in this column is less than 2.5% of the amount at item 1, column 1. The total reconciliation target is loaded from Section 1A, item 2.1.

• Because the Special Education Fund is fully enveloped, input is not permitted on row 1.3.

• Only negative values are permitted in this column. To ensure that school boards do not use columns 2 and 5 to reallocate Core Ed revenue between funding pillars, an error message (Error_DF_D_2) checks that for each row, the absolute value of the amount input in column 5 does not exceed the absolute value of the amount input in column 2.

Column 3 - Deferred Capital Contributions

This column loads the deferred capital contributions revenue in the year, from Schedule 9, item 9.

• The amount loaded to item 2.2, Amortization, is from Schedule 9, item 9.1 (Amortization of Deferred Capital Contributions), which originated on Schedule 5.3, item 2.3, column 6. This is the revenue to support amortization expenses (loaded to column 8, item 2.2) in the year. The difference between the DCC amortization and the amortization expense represents the portion of the amortization that is unsupported.

• The amount loaded to item 2.3 (Gain/Loss on Disposal of TCA, PI, and AHFS) is the sum of Schedule 9, items 9.2 and 9.3. These values relate to the disposal of capital assets.

Column 4 - Transfer to Deferred Revenue - Operating Legislative Grants

Some funding is subject to enveloping restrictions through legislation (e.g. special education, internal audit); therefore these amounts cannot be recognized as revenue until the school board has incurred eligible expenses, and are subtracted in this column. The amounts actually recognized in revenue in the current year will be added back to Data Form D in column 6.

Because each enveloped amount originated in one of the Core Ed funding pillars, EFIS can calculate all values in this column, as shown in the table below.

Data Form D item	Data Form A2 reference	Section reference
1.1 - Classroom Staffing	DFA2 - Indigenous Education, item 1.2	Section 2D (Indigenous Education Classroom Staffing Allocation), item 2D
1.2 - Learning Resources	DFA2 - Indigenous Education, items 1.3 + 1.4	Section 3C (Indigenous Education Supports Allocation), items 1 + 2.11
1.2 - Learning Resources	DFA2 - FSL Areas of Intervention, item 1.2	Section 3B (Language Supports and Local Circumstances Allocation), item 3.11
1.2 - Learning Resources	DFA2 - Mental Health and Wellness, item 1.2, col. 4	Section 3D (Mental Health and Wellness Allocation), items 1 + 2
1.2 - Learning Resources	DFA2 - Student Safety and Well-Being, item 1.2	Section 3E (Student Safety and Well-Being Allocation), item 3E
1.3 - Special Education	DFA2 - Special Education, item 4.2, col. 1 + 2	Section 4 (Special Education Fund), item 4Z
1.4 - School Facilities	DFA2 - Rural and Northern Education, item 1.2	Section 5C (Rural and Northern Education), item 5C
1.4 - School Facilities	DFA2 - School Renewal, item 1.2	Section 5B (School Renewal Allocation), item 5B
1.6 - School Board Administration	DFA2 - Regional Internal Audit, item 1.2	Section 7D (Data Management and Audit Allocation), item 1
2.1 - Other Pupil Accommodation	DFA2 - Temporary Accommodation, item 1.2; no DFA2 reference for Interest on Capital Debt	Section 1A, items 2.3 (Interest on Capital Debt) + 4.6 (Temporary Accommodation)

Column 5 - Transfer from Deferred Revenues - Minor TCA

For the Minor TCA allocation, any amounts that are not transferred to DCC for the purchase of minor tangible capital assets are automatically transferred back to operating revenues to cover spending on non-capitalized minor tangible assets or other operating expenses. School boards should input positive values in this column to represent the return of funding to each Core Ed funding pillar for amounts that were reduced in column 2 but not spent on capitalized minor TCA .

• The total value loaded for the reconciliation target (at item 3) in this column is the transfer to revenue from Schedule 5.1, item 10.1 (Minor Tangible Capital Assets), column 6 (Transferred to Revenue).

• Because the Special Education Fund is fully enveloped, input is not permitted on row 1.3.

• Only positive values are permitted in this column. To ensure that school boards do not use columns 2 and 5 to reallocate Core Ed revenue between funding pillars, an error message (Error_DF_D_2) checks that for each row, the absolute value of the amount input in column 5 does not exceed the absolute value of the amount input in column 2.

Column 6 - Transfer from Deferred Revenues - Operating Legislative Grants

When a school board spends enveloped funding according to the restriction requirements, it can recognize the deferred amounts as revenue up to the lesser of the eligible expenses and the deferred revenues. The recognized revenues are shown in this column, and exclude any revenues recognized for land and ARO abatement.

• Similar to column 4, since each envelope relates to a specific Core Ed funding pillar EFIS can calculate all values in this column. Please refer to the table under column 4, but note that the amounts loaded to this column are the amounts transferred to revenue in the year (excluding amounts related to the purchase of land or for ARO abatement), not the contribution to deferred revenue in the year.

• For the 2024-25 school year only, because several envelopes are dissolved at September 1, 2024, the opening deferred revenue for these items will automatically be transferred to revenue (and therefore appear in this column).

  • The transfer to revenue from the library staff envelope (Schedule 5.1, item 1.90.1, col. 6) is allocated entirely to the Learning Resources row (item 1.2).

  • The transfer to revenue from the Targeted Student Supports and Experiential Learning envelopes (Schedule 5.1, items 1.90.2 and 10.90.2, col. 6) is split 50/50 between the lines for Classroom Staffing (item 1.1) and Learning Resources (item 1.2).

• For the Indigenous Education envelope, the amount allocated to the Classroom Staffing line is the amount calculated on Data Form A2 Indigenous Education, item 5.1 (Allocation applied to Indigenous Language and FNMI Studies). The amount allocated to the Learning Resources line is the total transfer to revenue less the amount allocated to Classroom Staffing (Data Form A2, item 8 minus item 5.1).

• The entire transfer to revenue from the envelopes for Mental Health and Wellness, FSL Areas of Intervention, and Student Safety and Well-Being is allocated to the Learning Resources line.

• The amount on the School Facilities line (item 1.4) is the sum of:

  • The transfer to revenue from the Rural and Northern Education envelope (Data Form A2 Rural and Northern Education, item 4)

  • The portion of the temporary accommodation transfer to revenue related to portable relocations (Data Form A2 Temporary Accommodation, item 4.2)

  • The School Renewal transfer to revenue for operating less the portion that the school board is using to address the gap between DCC and TCA amortization (Data Form A2 SRA, item 5 less item 5.4)

• The amount on the Other Pupil Accommodation line (item 2.1) is the sum of:

  • The transfer to revenue for interest on capital debt (Schedule 5.1, item 10.2, column 6).

  • The portion of the temporary accommodation transfer to revenue related to lease costs (Data Form A2 Temporary Accommodation, item 4.1)

• The amount on the Amortization line (item 2.2) is the School Renewal transfer to revenue to address the gap between DCC and TCA amortization (Data Form A2 SRA, item 5.4).

Column 7 - Net Core Ed Revenues for Compliance

This column is the sum of columns 1 to 6.

Column 8 - Adjusted Expenses for Compliance

The expenses from Schedule 10ADJ are mapped to the rows in this column as shown below:

Data Form D	Schedule 10ADJ
1.1 - Classroom Staffing	51 - Classroom Teachers 52 - Supply Staff 53.1 - Teacher Assistants 53.2 - Early Childhood Educator 67 - Department Heads
1.2 - Learning Resources	55 - Textbooks and Supplies 54 - Computers 56 - Professional Paraprofessionals and Technicians 57 - Library and Guidance 58 - Staff Development 61 - Principals and VPs 62 - School Office 59 - Coordinators and Consultants 63 - Continuing Education
1.3 - Special Education	N/A - In column 9, expenses are mapped to this row based on data input on Schedule 10A/B
1.4 - School Facilities	70 - School Operations and Maintenance 71 - School Renewal Expense
1.5 - Student Transportation	68 - Pupil Transportation 69 - Transportation - Provincial Schools
1.6 - School Board Administration	64 - Trustees 65 - Directors and Supervisory Officers 66 - Board Administration
2.1 - Other Pupil Accommodation	77 - Other Pupil Accommodation
2.2 - Amortization	72 - Instruction - Amortization and Write Downs 73 - Admin - Amortization and Write Downs 74 - Transportation - Amortization and Write Downs 75 - Pupil Accommodation - Amortization and Write Downs 76 - Other - Amortization and Write Downs
2.3 - Gain/Loss on Disposal	72.1 - Instruction - Loss on Disposal 73.1 - Admin - Loss on Disposal 74.1 - Transportation - Loss on Disposal 75.1 - Pupil Accommodation - Loss on Disposal 76.1 - Other - Loss on Disposal
2.4 - Other Non-Operating Expenses	79 - School Generated Funds Expenses (nil for compliance purposes) 78 - Other Non-Operating Expenses
N/A - Column 9.1, item 3 - Labour Provision Adjustments	80.2 - Labour Provision (Total value loaded to item 3; school boards must allocate to other rows based on employee group)

Column 9 - Special Education Adjustments

This column reallocates expenses from column 8 onto the line for Special Education, by using the data input on Schedule 10A/B.

• Because Schedule 10A/B records the gross incremental special education expenses including the labour provision, and these are then reduced by the allocation for pupils in self-contained classes on Data Form A2 Special Education, the total expense amount added to the Special Education line (item 1.3) in this column is:

  • Schedule 10A/B, item 50, column 13 (elementary + secondary), minus
  • Data Form A2 Special Education, items 3.1 to 3.10, minus
  • Data Form A2 Special Education, item 6 (to exclude the labour provision).

• The entire reduction of special education expenses for pupils in self-contained classes relates to the Classroom Staffing Fund. Therefore, the amount on the Classroom Staffing row (item 1.1) in this column is equal to the negative of:

  • the total Schedule 10A/B expenses on the rows mapped to Classroom Staffing (see expense mapping table under the instructions for column 8), minus
  • Data Form A2 Special Education, items 3.1 to 3.10, minus
  • Data Form A2, Special Education, item 6.1 (to exclude the labour provision).

• The amount at item 1.2 (Learning Resources) is the negative of the total Schedule 10A/B expenses on the rows mapped to Learning Resources (see [expense mapping table]#column-8—adjusted-expenses-for-compliance) under the instructions for column 8), minus

  • Data Form A2, Special Education, item 6.2 (to exclude the labour provision).

• The amount at item 2.2 (Amortization), if any, is the negative of the amortization expenses from Schedule 10A/B, item 72.

Column 9.1 - Labour Provision Adjustments

The purpose of this column is to distribute any labour provision expenses to the proper lines on Data Form D. The total loaded to the Reconciliation Target line is the total labour provision expense from Schedule 10ADJ, item 80.2. Please allocate this amount to the various rows based on which employee group the expense provision relates to. Refer to the expense mapping table under the instructions for column 8, if needed.

• For Special Education (item 1.3), the value is loaded from Data Form A2 - Special Education, item 6.

• For Classroom Staffing (item 1.1) and Learning Resources (item 1.2), please note that school boards need to include the labour provision reported on Data Form A2 - Special Education, items 6.1 and 6.2, which were subtracted in the calculation of amounts loaded to these rows under column 9 (Special Education Adjustments).

Column 10 - Fees Revenue

In this column, input how the school board is using fees revenue towards the expenses mapped to each funding pillar.

The total loaded to the Reconciliation Target line in this column is the sum of the following amounts from Schedule 9:

• item 5.1 (Fees - Day School)
• item 8.1 (Fees from Boards outside Ontario),
• item 8.3.1 (Fees from Individuals - Day School - Other - Transfer from Deferred Revenues)
• item 8.3.2 (Fees from Individuals - Day School - Other - Not from Deferred Revenues).

It does not include the following lines from Schedule 9:

• item 8.2 (Fees from Individuals - Day School - Ontario Residents) since this amount is included in the grant calculation.
• item 8.4 (Fees from Individuals - Continuing Education) since this amount does not relate to regular day school fees, and is therefore included in column 11 (Other Revenues (excluding SGF and Capital)) instead.

Column 11 - Other Revenues (excluding SGF and Capital)

The total loaded to the Reconciliation Target line in this column includes all other non-Core Ed revenues from Schedule 9, including amounts from deferred revenue but excluding amounts related to school generated funds, land, taxation, ARO revenue recoveries, the portion of CVRIS approved operating expenses funded by the federal government (which is included in column 1), and fees revenue (which is included in column 10). Please see below for the full calculation:

The amount should be distributed to available lines based on how the revenue is used; please refer to the expense mapping table under the instructions for column 8 for guidance, along with the following notes for specific items:

• Continuing education fees (Schedule 9, item 8.4) should be distributed to item 1.2, Learning Resources

• Transportation recoveries (Schedule 9 items 5.2, 7.1, and 8.5) should be distributed to item 1.5 (Student Transportation)

• Rental revenue for instructional space (Schedule 9, item 8.6) should be distributed to item 1.4 (School Facilities)

• Rental revenue for non-instructional space (Schedule 9, item 8.7) should be distributed to item 1.6 (School Board Administration)

• Rental revenue from community use and other (Schedule 9, items 8.8 and 8.9) should generally be distributed to item 1.4 (School Facilities), but may be distributed to other lines to the extent to which these revenues relate to costs incurred in those categories.

• Board level donations for classroom expenses (Schedule 9, item 8.12) should be distributed to items 1.1 (Classroom Staffing) and 1.2 (Learning Resources).

• Item 2.3 (Gain-Loss on disposal of TCA, PI and AHFS) is preloaded as the net gain on disposal of TCA and purchased intangibles from Schedule 9, items 8.18.1 + 8.18.2, plus the transfer to revenue for assets held for sale from Schedule 5.1, item 13.4, column 6.

• Schedule 9 item 2.91 (total prior years’ grant adjustments) should be distributed to rows based on the source of the adjustment.

• All other provincial grants from Schedule 9 items 2.1 to 2 (Provincial Grants - Other) should be distributed as appropriate based on the purpose of the grant.

• All other “other revenues” should be distributed to the appropriate category based on the use or source of funds. General revenues not specifically related to any expense category should be distributed proportionally across all available lines.

Column 12 - Strike Savings

School boards that experience strikes or lockouts should report the strike savings in column 12. Please distribute to the rows in accordance with the nature and distribution of the strike savings. Usually, this is not applicable for Estimates/Revised Estimates reporting.

Column 13 - Net Adjusted Expenses for Compliance

This column is the sum of column 8, 9, and 9.1 less (the sum of columns 10, 11, and 12). It represents the school board’s net expenses for compliance purposes that were funded by Core Ed revenues.

Column 14 - Variance: Net Core Ed Revenues vs. Net Adjusted Expenses

This variance column equals column 7 (Net Core Ed Revenues for Compliance) minus column 13 (Net Adjusted Expenses for Compliance). A positive value in this column indicates the school board’s expenses are less than the Core Ed revenues.