2025-26 Estimates Instructions

2025-26 Estimates

Submission Instructions

The 2025-26 Estimates forms are provided in the Education Finance Information System (EFIS).

School boards are required to:

• submit their Estimates to the ministry through EFIS
• submit a copy of the following documents in PDF, from their active EFIS submission:
  • Certificate of Director of Education
  • Compliance Report
  • In-Year Deficit Elimination Plan, if required
• submit a completed copy of the Endowments Template, which is available for download in the EFIS File Download Portal in the “2025-26 Estimates” folder. See details in the section called Endowments Template.

The files should be uploaded to the FAAB SharePoint site.

For the PDF files from the active EFIS submission, only the Certificate from the Director of Education requires the Director of Education’s signature. Please follow the naming convention “DSB#_DSB Name_2025-2026 EST Supporting Docs”.

A printable version of the instructions is available here.

The due date for submission of EFIS and all supporting documents is June 30, 2025. However, an extension to July 31, 2025 can be provided by notifying your ministry financial analyst.

Late Submissions

It is important that school boards meet the due dates above as the information is needed for the interim reporting in the provincial budget. If the school board is unable to meet the reporting deadline due to extenuating circumstances, please contact your ministry financial analyst to discuss the need for an extension to the due date.

If the submission is not received by the due date (or extended due date, if applicable), the ministry may implement cash flow withholding until the submission is received. The cash withholding amount is equal to a 50% reduction in the school board’s regular cash flow. Upon submission of the Estimates, the ministry will revert back to the normal monthly payment process and will include in the monthly payment the total amount withheld up to that point.

Endowments Template

The Public Sector Accounting Board (PSAB) issued a revised Conceptual Framework for Financial Reporting in the Public Sector and a new Section PS 1202, Financial Statement Presentation (“Reporting Model”), both effective for fiscal years beginning on or after April 1, 2026.

Details on this topic were provided in September 2024 in training material called “Public Sector Accounting Board’s (PSAB’s) New Conceptual Framework for Financial Reporting in the Public Sector and Financial Statement Presentation PS 1202”. This training can be found in EFIS in the S2324FIS task list.

As a reminder, the province will adopt the Conceptual Framework prospectively and will adopt the Reporting Model retroactively with restatement of prior period amounts. As at April 1, 2025, the province will record an opening classification adjustment, reflecting any changes to classification (e.g. endowments) for school boards. There will be no measurement, recognition or fiscal impact arising from the adoption of the Conceptual Framework and the Reporting Model.

To support the effective and consistent implementation of the Reporting Model, school boards will provide the necessary information on endowments to the ministry since this information is not available in the existing EFIS forms.

To collect the information on endowments, an Excel file called the Endowments Template is available for download from the File Download Portal (FDP) under the “2025-26 Estimates” folder. Instructions on the completion of the template are within the Excel file. The ministry requires completion and submission of the template in the 2025-26 Estimates. Please follow the naming convention “DSB#_DSB Name_2526EST Endowments Template” when submitting your school board’s template to the FAAB SharePoint site.

The template is provided as a tool to assist the ministry and the Office of the Provincial Controller Division (OPCD) in the analysis of the opening classification adjustment. School boards do not need to input any information from the template into the 2025-26 Estimates. EFIS form updates will be made in the 2026-27 cycle. School boards may be asked to provide the April 1, 2025 opening classification adjustment in the 2026 March Report.

Contact Information

For user login, BPS Secure, or technical assistance on EFIS, contact EFIS Support at efis.support@ontario.ca.

For assistance related to the content or calculations on EFIS forms, contact:

Reference Material

The instructions in this document explain how to complete the EFIS forms.

The following are other reference materials which will help users to understand how funding is calculated, what amounts should be reported, and why amounts are reported:

Core Education Funding: Technical Guide for School Boards, 2025-26

• Provides details on the education funding model.

Uniform Code of Accounts:

• Outlines the ministry’s detailed financial data requirements for school boards, including mandatory accounts required by the ministry, definitions for recording specific types of revenues and expenditures, and details related to special education enveloping.

Materials available in the EFIS Reference Material folder

These can be found by clicking the “Explore” button in EFIS and navigating to ("/Shared Workspace Pages/5. Reference Material_Matériel de référence"):

Fall 2011 Training Session slides:

• This slide deck outlines the journal entries related to the sale of tangible capital assets and assets held for sale, including the impact on deferred capital contributions and proceeds of disposition. The filename is “2011 Fall EN.ppt “.

Asset Retirement Obligations Accounting Policy and Implementation Guide:

• Asset Retirement Obligations (AROs) are legal obligations that result from a past transaction or event that occurred from the acquisition, construction, development, or normal use of a tangible capital asset. Effective for fiscal years beginning on or after April 1, 2022, PSAB Standard PS 3280 was established to guide public sector entities on how to account for and report legal obligations associated with the retirement of tangible capital assets. This document provides guidance to school boards on the accounting and reporting of AROs that are within the scope of PS3280.

Appendix G - Asset Retirement Obligations (ARO) Transaction Scenarios and Journal Entries:

• This appendix provides several example transaction scenarios related to asset retirement obligations (ARO), and details the related journal entries that would be required. It is provided to assist school boards in accurately reporting ARO-related transactions in EFIS.

Purchased Intangibles Accounting Policy and Implementation Guide:

• Purchased Intangibles are identifiable non-monetary economic resources without physical substance acquired through an arm’s length exchange transaction between knowledgeable, willing parties who are under no compulsion to act. Effective for fiscal years beginning on or after April 1, 2023, PSAB Guideline PSG-8 Purchase Intangibles allows the recognition of purchased intangibles on the financial statements of public sector entities. This document provides guidance to school boards on the recognition of, accounting for, and classification of purchased intangible assets.

Public Private Partnerships Accounting Policy and Implementation Guide:

• Public Private Partnerships (P3) are an alternative finance and procurement model where the public sector entity procures infrastructure using a private sector partner, who is obligated to design, build, acquire, or better new or existing infrastructure; and to finance the transaction past the point where the infrastructure is ready for use. Effective for fiscal years beginning on or after April 1, 2023, PSAB Standard PS 3160 establishes an accounting standard for the recognition, measurement, presentation, and disclosure of infrastructure procured through a P3 arrangement. The provincial implementation scope will be broader than the guidance in PS 3160 in that it also includes P3 arrangements where the private partner is not required to operate and maintain the asset; this is to ensure consistent accounting of all provincial P3 arrangements with long-term financing. This document establishes policy and guidelines to school boards on how to account for P3 arrangements that are within the provincial broadened scope.

Contaminated Sites Accounting Policies and Implementation Guide:

• This document provides policies and guidelines for the accounting and reporting of the liability associated with the remediation of contaminated sites (CS) that are within the scope of PS 3260.

Revenue Accounting Policies and Implementation Guide:

• This document provides policies and guidelines for the accounting and reporting of revenues arising from exchange and non-exchange transactions that are within the scope of PS 3400.

In-Year Deficit Elimination Plan (IYDEP):

• This document provides an explanation of when an IYDEP is required.

OFA Effective Annual Rates:

• Provides sector-level discount rates which may be used for the re-evaluation of discounted ARO cashflows. The document will be updated with the most current rates as they become available.

2021-22 PPE/CSE/HEPA/RAT costing file:

• Provides weighted average costs for provincially procured health and safety equipment, to be used by school boards in recording in-kind revenues and expenses. The costing information has not changed from the 2021-22 weighted average costs listing; however, the file was updated for the 2022-23 Financial Statements to add the costing for polymerase chain reaction (PCR) kits. The file can be accessed through the File Download Portal under the 2022-23 Financial Statements folder. School boards should continue to use the 2021-22 weighted average costs in their 2025-26 EFIS submissions.

Task Lists

The 2025-26 Estimates will be completed in EFIS 2.0, which is based on Oracle Hyperion Planning.

Submission Input and Query

This task list contains the EFIS forms for the application, divided into separate folders as described below:

• OnSIS Data (visible in Financial Statements only) - forms that show enrolment data by school loaded from OnSIS, and any ministry adjustments (if applicable).

• Forms - combined input and results forms, divided into subfolders for Compliance, Enrolment, Sections (Core Education Funding), Schedules, Data Forms, Appendices, and Errors and Warnings. Because system limitations prevent EFIS from displaying row / column numbers or calculation descriptions on web forms, it is recommended that users refer to the reports when reviewing calculation results and reading the EFIS instructions.

• Reports - links to generate PDF reports which show inputs, results, and a description of calculations. For full reports, the Report Book subfolder has two separate items:

  • 2025-26 School Board Submission - Estimates: a file that includes all board-level reports
  • 2025-26 Estimates - School Level Reports: a file that includes all school-level reports

• Reference Data - forms that show the reference data applicable to each school board. These include benchmarks, teacher and ECE qualification and experience factors, principal and vice-principal salary grid factors, table amounts, ministry approved amounts, and notional shares. Mid-cycle change forms and reports are also accessed here.

• Validation Formats - forms that show the format requirements for the web forms.

Data Refresh

The “Data Refresh - DSB” task list allows users to view updated data from ECIS as well as all prior year data (both adjustable and non-adjustable). Users can review the data and choose whether to push any updated data to their Board Working Version. The first task, “Data Refresh Status”, has four tabs, and displays the dates of the most recent data loads and/or data pushes related to the following processes:

• ECIS
• Prior Year Data
• OnSIS (Financial Statements only)
• VFA (Financial Statements only)

The form can be used by school boards to determine the most recent data load from each external system that is being populated in the Board Working version.

Because OnSIS and VFA data is automatically pushed to a board’s submission when it is loaded to an EFIS application, the related tabs display only one date column. However, because school boards have a choice to push the latest ECIS and prior year non-adjustable data, their tabs display two date columns:

• The date that the most recent data available was loaded to the Landing version (for an active doc set, this would always be today or yesterday).

• The date that a school board user has pushed the data to the Board Working version.

Validation checks have been implemented on the ECIS and Prior Year Data tabs to highlight to users when the Board Working version does not currently have the latest data. To view and/or push the updated data to your submission, please click on the ECIS or Prior Year Non-Adjustable tasks on the task list.

Other Task Lists

There are separate task lists in the application for other types of tasks:

• Submission Management - tasks for school boards to manage versions, validations, and the approval process for submission to the ministry.

• User Feedback - a form for users to communicate technical suggestions or feedback to ministry staff related to the EFIS system. Please do not include policy-related feedback; this form is for technical issues only.

For detailed instructions on using the EFIS 2.0 application, please refer to the EFIS 2.0 User Guide.

Summary of Changes

Compliance: School Board Administration

• Item 1.1 (Base School Board Administration Expense Limit) has been updated to $2.2 million. In 2024-25, it was $2.1 million.
• The calculation of item 1.2 (Additional Allowable School Board Administration Expenses) has been updated to be 3.44% of the total expenses for compliance purposes (Schedule 10ADJ, item 90, column 30). In 2024-25, it was 3.5% of the total compliance expenses.
• Updated calculation of item 2.1 (Compliance - Total School Board Administration Operating Expenses) to remove the addition of Data Form D, column 9, item 1.6. The addition was no longer required since the labour provision expense line has been moved to a column on Schedule 10, so the board administration expenses on Schedule 10ADJ now include any labour provision expenses.

Schedule 3C: Tangible Capital Asset Continuity

• The opening balances of item 7 (TCA - Non-Land re: Public Private Partnerships(P3)) on both the Gross Book Value and Accumulated Amortization pages are now loaded from the closing balances from the 2024-25 Revised Estimates. If adjustments are required to the loaded values, these may be entered in the Adjustments to Opening Balance columns.

Schedule 5: Detail of Operating Accumulated Operating Surplus (Deficit)

• The opening balances of items 2.10.6 to 2.10.10 are now loaded from the closing balances from the 2024-25 Revised Estimates. School boards may overwrite the loaded amounts to adjust to updated values, if necessary.

Schedule 5.1-1: Deferred Revenue - Operating

• The following rows were removed since they relate to envelopes that were dissolved on September 1, 2024:
  • Item 1.1.1 (SEA Formula Based Funding)
  • Item 1.1.2 (ABA Training Funding)
  • Item 1.1.3 (Special Education - ASSD Funding)
  • Item 1.90.1 (Library Staff)
  • Item 1.90.2 (Targeted Student Supports Envelope)
• The opening balance of item 1.7 (Student Safety and Well-Being Envelope) is now loaded from the closing balance from the 2024-25 Revised Estimates. The value may be overwritten with updated data, if necessary.
• The opening balances of items 4.55 to 4.59 are now loaded from the closing balances from the 2024-25 Revised Estimates. School boards may overwrite the loaded amounts to adjust to updated values, if necessary.

Schedule 5.1-2: Deferred Revenue - Capital

• The opening balances of items 13.55 to 13.59 are now loaded from the closing balances from the 2024-25 Revised Estimates. School boards may overwrite the loaded amounts to adjust to updated values, if necessary.
• Item 10.90.2 (Experiential Learning Envelope) was removed since the related envelope was dissolved on September 1, 2024.

Schedule 5.7: Asset Retirement Obligation Liability Continuity

• In column 9 (ARO Liability - Transfer Between Asset Classes), the cells at items 5 (Assets in Service - Equipment) and 8 (Capital Leased Assets) have been opened for input to align with Schedule 3E (Tangible Capital Asset Continuity - ARO).

Schedule 9: Revenues

• Deleted item 6.1 (Interest Income), and added the following lines to replace it:
  • Item 6.1.1 (Portfolio Interest Income- Non-GRE (Third Party))
  • Item 6.1.2 (Other Interest Income- Non-GRE (Third Party))
  • Item 6.1.3 (Interest Income- GRE (Non Third Party))
• Added item 8.52 (Revenue Recovery on Contaminated Sites) for school boards to report any revenue recoveries related to contaminated sites.

Schedule 10: Expenses

• Moved the Labour Provision row (previously item 80.2) to a column (column 15), to align with changes being made to the 2025-26 Code of Accounts. Note that there are not any labour provisions in the funding benchmarks for 2025-26, so school boards are not expected to record any labour provision expenses in the year.

Schedule 10ADJ: Adjustments for Compliance Purposes

• Deleted item 80.2 (Labour Provision) for consistency with Schedule 10. Previously there was not any input permitted on this line.

Schedule 10.1, 10.2: Elementary, Secondary School Based Expenses

• Added column 15 (Labour Provision) for consistency with Schedule 10.

Schedule 10.7: Liability for Contaminated Sites

• Added column 2.1 (Changes in Estimate) to report changes in the contaminated site liability estimate.
• Re-numbered column 2 to be column 2.2 (Contaminated Site Expenses), and closed the cell at item 1.1 (Contaminated Sites Pre-August 31, 2014) in this column. Updated the cell at item 1.2 (Contaminated Sites Post-August 31, 2014) to only accept positive values.
• Added column 2.3 (Contaminated Site Liability Disposal) to report decreases in the liability when the corresponding asset is disposed. Note that if a value is entered here, there should be a corresponding positive entry on Schedule 9, item 8.52 (Revenue Recovery on Contaminated Sites).
• Updated name of column 3 from Contaminated Site Payments to Abatements, and changed it to only accept negative values.

Schedule 10.8: Supplementary Information on Supply Staff Expenses

• Added column 15 (Labour Provision) for consistency with Schedule 10.

Schedule 10A, 10B: Special Education Expenses

• Updated name of column 11 to ECPP Expenses (previously it was Education Programs in Approved Facilities), to distinguish it from new column 11.1. Only expenses related to Education and Community Partnership Programs (ECPP) should be reported here.
• Added column 11.1 (CTEP Expenses), which should be used to report expenses related to the new Care and Treatment Education Programs (CTEP).
• Added column 15 (Labour Provision) to each grid, for consistency with Schedule 10.

Schedule 10C: School Operations and Maintenance Expenses

• Added a new line for Labour Provision, for consistency with changes made to Schedule 10. This line can be used to report labour provisions for any of the categories that include wages and benefits on this schedule (custodial operations, maintenance operations, school operations and maintenance administration).

Schedule 10F: Schedule of Employee Benefits

• Deleted item 80.2 (Labour Provision) for consistency with Schedule 10.

Schedule 12: Enrolment - Continuing Education and Other Programs

• Deleted the following rows, to align EFIS with the funding regulation:
  • Item 1.5 (Con Ed - Transfer Credit Courses on Mathematics)
  • Item 2.3 (Summer School - Transfer Credit Courses on Mathematics)

Section 2.1: Teacher Q&E Grids

• Deleted the line for Principal and VP (Teaching Portion) from both the elementary and secondary grids. The entire principals’ and vice-principals’ FTE, including teaching time, should be reported on the salary grids in Section 3G for funding purposes.
• As a result of this removal, the following updates were made to the CSF Section 2.1 warning messages:
  • Warning_CSF_2.1_4 and Warning_CSF_2.1_5, which compared Principal and VP teaching time on the Q&E grids to Appendix H, were deleted.
  • For Warning_CSF_2.1_2 and Warning_CSF_2.1_3, which compare teacher FTE on the Q&E grids to teacher FTE on Appendix H, the Appendix H values were updated to exclude principals’ and vice-principals’ instruction time.

Section 2B: Language Classroom Staffing Allocation

• Removed CSF - ESL/ELD Recent Immigrant Supplement Component (previously items 2.1 to 2) and CSF - PANA Recent Immigrant Supplement Component (previously items 5.1 to 5). As a result of these removals, many other components within the allocation have been re-numbered.

Section 3B: Language Supports and Local Circumstances Allocation

• Removed LRF - ESL/ELD Recent Immigrant Supplement Component (previously items 2.1 to 2) and LRF - PANA Recent Immigrant Supplement Component (previously items 5.1 to 5). As a result of these removals, many other components within the allocation have been re-numbered.
• Moved the ISP for Principals and Vice-Principals portion of the LRF - Supports for Students Component from Section 3B to Section 3G as a new component under the School Management Allocation. Starting in 2025-26, the LRF - Supports for Students Component is now just a table amount in the funding regulation.

Section 3C: Indigenous Education Supports Allocation

• Added item 2.0 (Is a dedicated Indigenous Education Lead employed?), for school boards to confirm if they have employed a dedicated Indigenous Education Lead.
• Added item 2.5.1 (IEL Labour Provision for Salary and Benefits), for consistency with changes made to Data Form A2. Previously, school boards included any labour provisions in the values input on the salary and benefits lines.
• Updated calculation of item 2.11 (IEL Underspending transferred to BAP envelope) so that there is no transfer to the BAP envelope if a school board does not report any IEL salary expenses.

Section 3D: Mental Health and Wellness Allocation

• Added item 3.5.1 (Mental Health Leaders Labour Provision for Salary and Benefits), for consistency with changes made to Data Form A2. Previously, school boards included any labour provisions in the values input on the salary and benefits lines.

Section 3E: Student Safety and Well-Being Allocation

• Because 2025-26 is the second year of a five-year phase-in of 2021 Census data, the percentages used for the calculations of the Prevention and Program Support Amount (item 2.6) and the Professional Staff Support Amount (item 2.12) have been updated. They now use 40% of the 2006 Census value and 60% of the 2021 Census value.

Section 3G: School Management Allocation

• Updated language related to the Principal and Vice-Principal Salary Grid Amount to match the wording in the Core Ed regulation and the Technical Guide.
• Updated items 3.4 (Principal Salary Grid Factor), 3.5 (Average Principal Salary Grid Factor), 3.6 (Principal Salary Grid Amount), 3.8 (Vice-Principals Salary Grid Factor), 3.9 (Average Vice-Principal Salary Grid Factor), and 3.10 (Vice-Principal Salary Grid Amount) to calculate at a total day school level instead of by panel. Previously there were separate calculations done for the elementary and secondary panels, which was an error. Note that this was already corrected in the ministry-reviewed version of the 2024-25 Revised Estimates.
• Moved the ISP for Principals and Vice-Principals portion of the LRF - Supports for Students Component from Section 3B to Section 3G as a new component under the School Management Allocation. Added item 4.2 (Prior year remaining ISP for principals and vice-principals), which preloads the underspending on SSF ISP from the 2024-25 Revised Estimates, Section 3B, item 11.4. The amount may be overwritten with updated data, if necessary.
• Added a new warning message (Warning_APP_H_3) to ensure that the total principal and vice-principal FTE (items 3.3 + 3.7) is equal to the October FTE for the Principals and Vice-Principals bargaining group on Appendix H, item 13, column 22.

Section 3H: Differentiated Supports Allocation

• Added item 1.6.1 (PL Labour Provision for Salary and Benefits). Previously, school boards included any labour provisions in the values input on the salary and benefits lines.

Section 4C: Complex Supports Allocation

• The Exceptional Circumstances Amount (items 1.2 to 1.4) is now calculated as a base plus a per pupil amount. Previously it was a table amount.
• The Education and Community Partnership Program (ECPP) Component (item 2) is now funded as a table amount in the Core Ed regulation, plus a ministry adjustment which apply in the Financial Statements cycle only. Previously it was funded through program approvals.
• Added items 3.1 to 3 for the Care and Treatment Education Program (CTEP) Component, which includes a base amount and a per pupil amount.
• Re-numbered the rows for the Behaviour Expertise Component due to the addition of CTEP at item 3.

Section 5A: School Operations Allocation

• Renamed item 5 to ECPP and CTEP Operations Component (previously called Education and Community Partnership Program (ECPP) Operations Component).
• Added items 5.1.1 (ECPP Board Owned Facilities Average FTE) and 5.1.2 (CTEP Board Owned Facilities Average FTE) for separate reporting by program of pupils who attend programs on school board property. The two rows now roll up to the existing item 5.1 (Special Education Board Owned Approved Facilities Average FTE), and the funding calculation remains the same.

Section 6A: Transportation Services Allocation

• Added item 1.5 (Bus - Non Refundable HST Amount), which is calculated as 2.16% of the other amounts within the Buses Component.
• Added item 2.5 (CSPV - Non Refundable HST Amount), which is calculated as 2.16% of the other amounts within the Contracted Special Purpose Vehicles (CSPVs) Component.
• Switched the order of the Contracted Taxis Component (now item 4, previously item 3) and Retention and Recruitment Bonus Component (now items 3.1 to 3, previously items 4.1 to 4).
• The Transition Component has been renamed Transition Amount. It is now located within the Local Priorities, Operations and Transition Component at items 6.6.1 to 6.6. Previously it was found at items 7.1 to 7.
• Added item 6.7 (Stabilization Amount) to the Local Priorities, Operations and Transition Component, which is a table amount in the funding regulation.
• Updated the 2024-25 and 2025-26 values used in the calculation of the Top-Up Amount (items 6.8.1 and 6.8.2) so that they include the entire Student Transportation Fund, excluding bus and CSPV fuel adjustments.

Section 7B: Board-Based Staffing Allocation

• Removed item 5 (School Authorities Amalgamation Adjustment), which had been a table amount in the funding regulation.

Section 7E: Declining Enrolment Adjustment (DEA) Allocation

• Renamed item 7.19 to ECPP and CTEP Operations Component (previously called Education and Community Partnership Program (ECPP) Operations Component). The average FTE at item 7.16 will include both ECPP and CTEP pupils who attend programs on school board property starting in 2026-27.

Data Form A2: Enveloping - Special Education

• Removed item 2.3 from the 2024-25 Revised Estimates (Special Education Expenses for Pupils who are not Pupils of the Board). Amounts previously reported on this line should be included in the section for other revenue sources applied to special education (items 1.3.1 to 1.3.10). In the rare case where there are some special education expenses for non-pupils of the board that are not covered by fees revenue, the difference will appear in warning message Warning_DFD_2 since the Data Form D other revenues for special education will not include this amount. In that case, please explain the reason for the difference in the warning explanation.
• The enrolment input for pupils in self-contained special education classes (previously at items 1.1 to 1 in the 2024-25 Revised Estimates) and the corresponding calculation that reduces incremental special education expenses (previously at items 3.1 to 3.10 in the 2024-25 Revised Estimates) has been moved to a separate page of Data Form A2 (now at items 4.1 to 5). The calculated value is loaded to new item 1.4. It also is included in the adjustments loaded to Data Form D, column 6.
• Added items 1.5.1 to 1.5 for school boards to input any Core Ed funding (other than from the Special Education Fund) that has been used for special education expenses. The negative of the values input for each funding pillar are populated to Data Form D, column 6; the total at item 1.4 is loaded as a positive on the Special Education line in that column.
• Removed Note 3 and items 6.1 to 6, which had been used in 2024-25 to report any labour provision amounts that were included in the special education expenses on Schedules 10A and 10B. This section is no longer necessary due to the addition of the labour provision column on Schedules 10A and 10B.

Data Form A2: Enveloping - Indigenous Education

• Added item 3.3 (Enveloping - Labour Provision) for school boards to input any labour provisions attributable to salary and benefits reported on the form. Previously, school boards included any labour provisions in the values they input on the salary and benefits lines.

Data Form A2: Enveloping - Mental Health and Wellness

• Added item 3.3 (Enveloping - Labour Provision) for school boards to input any labour provisions attributable to salary and benefits reported on the form. Previously, school boards included any labour provisions in the values they input on the salary and benefits lines.

Data Form A2: Enveloping - Regional Internal Audit

• Added item 3.3 (Internal Audit - Labour Provision) for school boards to input any labour provisions attributable to salary and benefits reported on the form. Previously, school boards included any labour provisions in the values they input on the salary and benefits lines.

Data Form D1: Core Ed Fund Mapping to Expense Category Lines

• New form for 2025-26, with no data input from school boards. The purpose of the form is to allocate amounts from each Core Ed funding pillar to the EFIS expense category lines, to facilitate variance analysis on Data Form D.
• For Classroom Staffing Fund (CSF) and Learning Resources Fund (LRF), school board-specific percentages are preloaded to the related expense category lines based on internal ministry modelling. These percentages are then multiplied by the total funding pillar value to allocate amounts to the expense lines. For the remaining funding pillars, amounts are automatically allocated to the related expense category line.
• The total amounts in the last column are then preloaded to the first column on Data Form D.

Data Form D: Variance Report - Allocation to Net Expenses

• Updated to add detailed reporting by expense category line, similar to the format that existed prior to 2024-25. The order of expense category lines has been rearranged to align with the mapping to funding pillars, and totals are provided for each funding pillar.
• Removed column 3 from the 2024-25 Revised Estimates (Deferred Capital Contributions). The values that were previously loaded to that column have been moved to column 1 (Total Allocations to Expense), items 8.2 (Amortization) and 8.3 (Gain/Loss on Disposal of TCA, PI, and AHFS).
• Added column 6 (Special Education Funding Adjustments), which loads values to the total funding pillars at items 1.0, 2.0, 3, 4, 5, and 6 based on inputs to the new section on Data Form A2 Special Education for Core Ed funding used for special education (Data Form A2, items 1.5.1 to 1.5) and the funding for pupils in self-contained classes (Data Form A2, item 1.4). For Classroom Staffing (item 1) and Learning Resources (item 2), the loaded values must be distributed among the available expense category lines.
• Removed column 9.1 from the 2024-25 Revised Estimates (Labour Provision Adjustments). This column was no longer required because labour provision expense reporting has moved from a row on Schedule 10 to a column.
• Updated calculation of column 9 (Special Education Expense Adjustments), items 1 (Classroom Staffing Total), 2 (Learning Resources Total), and 3 (Special Education) to remove the impact of the labour provision included in special education expenses (previously on Data Form A2 Special Education, items 6.1 to 6) and the automatic exclusion for pupils in self-contained classes (previously on Data Form A2 Special Education, items 3.1 to 3.10).
• Updated calculation of the Reconciliation Target (item 10) in column 11 (Other Revenues) to exclude the Special Education Northern Adjustment transfer to revenue, if any, for Northern Adjustment recipient boards (Schedule 5.1, item 4.9, column 6). This value is now included in the amount loaded to item 3 (Special Education), column 6 (Special Education Funding Adjustments).

Appendix B: Calculation of Fees

• Item 2.1 (Classroom Staffing Fund Fees) has been updated to exclude the Occasional Teacher Top-up Component (Section 2C, item 11), since the funding is temporary (2025-26 is the second of four years of funding).
• Item 2.3 (Special Education Fees) has been updated to exclude the SEA Formula component and instead add the 2023-24 SEA Board and Per Pupil Amount ($20,000 + $39.461 x ADE). This change had also been made in a revised version of Appendix B in 2024-25, after school boards had submitted, to maintain stability and ensure no negative impacts to students under the Reciprocal Education Approach (REA) context.
• Item 2.3 (Special Education Fees) has also been updated to exclude the new Care and Treatment Education Programs (CTEP) Component (Section 4C, item 3).

Appendix H: Staffing by Employee / Bargaining Group

• Item 1.10 has been renamed Classroom Teachers - ECPP and CTEP Programs (previously called Classroom Teachers - Education and Community Partnership Program Facilities).
• Item 2.3 has been renamed Educational Assistants - ECPP and CTEP Programs (previously called Education and Community Partnership Program Facilities Assistants).

Appendix R: Supports for Students Fund Supplementary Information

• Added item 1.3 (ISP for Principals and Vice-Principals prior year carryforward), which is valid only in column 20 (Principals and Vice Principals - Dollars). The value is loaded from Section 3G, item 4.2 (Prior year remaining ISP for principals and vice-principals).

Compliance

The forms in this section relate to school board compliance with ministry requirements for maintaining a balanced budget, eliminating an in-year deficit within specified timelines, requesting Minister approval for an in-year deficit when needed, and keeping net school board administration expenses and net facilities and transportation expenses within required limits.

Compliance Report - Balanced In-Year Position

This report assesses the school board’s compliance with the balanced budget requirement as per Education Act s231(1) and the maximum allowable in-year deficit as per Ontario Regulation 280/19, Calculation of Maximum In-Year Deficit. If an in-year deficit is not authorized as per O. Reg 280/19, the school board will need to request Minister approval for a non-compliant deficit unless the school board has previously received approval for an amount equal to or greater than the reported in-year deficit.

This form outlines all the conditions where a school board may need to submit a deficit approval request, which include the following:

• The school board has an in-year deficit for a third consecutive year.

• The school board is reporting an in-year deficit greater than the lower of:

  • The school board’s accumulated surplus (available for compliance) for the preceding fiscal year. If the school board does not have an accumulated surplus, the number determined under this paragraph is deemed to be zero.

  • One per cent of the school board’s operating revenue for the fiscal year.

• The school board did not submit an In-Year Deficit Elimination Plan that eliminates the deficit by the required timelines as per O. Reg 280/19 (refer to the In-Year Deficit Elimination Plan section) where required (i.e. the in-year deficit is within the allowable threshold above and the school board is not reporting an in-year deficit for a third consecutive year).

Item 1 - Compliance - Multi-Year Recovery Plan

Select “Yes” from the drop-down list if the school board is in a multi-year recovery plan.

The balanced budget calculation does not apply if the school board is in a financial recovery plan. In such cases, compliance would be based on the provisions of the financial recovery plan (Education Act s231(4)).

Item 2 - Balanced Budget Determination

The in-year surplus/(deficit) for compliance purposes is calculated at item 2.3 as:

• Item 2.1.1 (revenues excluding school generated funds), less
• Item 2.1.2 (land revenues), less
• Item 2.1.3 (in-year revenues for ARO), less
• Item 2.2 (expenses for compliance purposes).

The revenues are calculated as the total revenues from Schedule 9 less school generated funds, revenues recognized for the purchase of land, and revenues related to ARO. The expenses come from Schedule 10ADJ.

Item 3 - Consecutive In-Year Deficits

Calculates the school board’s compliance as it relates to reporting an in-year deficit for a third consecutive year. If the school board is reporting an in-year deficit for the current year (item 2.3) and it has reported in-year deficits in the two previous years (items 3.1 and 3.2), then Item 3 will be “Yes”. The school board’s in-year deficit is non-compliant and the school board may need to submit an in-year deficit approval request. The school board may update item 3.2 if a more current position for the prior year is available.

Item 4 - Maximum Allowable Deficit

Calculates the school board’s compliance as it relates the maximum allowable in-year deficit threshold. One per cent of the school board’s operating revenue for the fiscal year is calculated at item 4.2. The school board’s accumulated surplus for the preceding fiscal year is loaded at item 4.3, from Schedule 5, item 3, column 1. If the in-year deficit exceeds the lower of items 4.2 and 4.3, item 4 will be “Yes” as the in-year deficit exceeds the allowable threshold, and the school board may need to submit an in-year deficit approval request.

Item 5 - In-Year Deficit Elimination Plan (IYDEP) Requirement

Calculates the school board’s compliance based on whether the in-year deficit elimination plan (IYDEP), if required, eliminates the in-year deficit within the required timelines:

• If a new plan (from In-Year Deficit Elimination Plan, item 1.1) is required and the school board’s IYDEP eliminates the in-year deficit within two years, the school board is compliant.

• If an updated plan (from In-Year Deficit Elimination Plan, item 1.1) is required, and the school board’s IYDEP eliminates the in-year deficit in one year, the school board is compliant.

Item 5 will be “Yes” if the IYDEP does not eliminate the deficit within required timelines and the school board may need to submit an in-year deficit approval request.

Items 6 and 7 - Minister Approval Requirement

If any of items 3, 4 or 5 are “Yes” then item 6 will be “Yes” as the in-year deficit is non-compliant and would be subject to Minister approval. Item 7 is the amount of Minister approved in-year deficit and is preloaded based on any previous approval received from the Minister for this school year.

Item 8 - Determination of In-Year Position Compliance Status

Assesses the overall compliance of the in-year surplus/(deficit) based on any previous approval received from the Minister. If the in-year deficit at item 2.3 exceeds item 7, the board will need to submit a deficit approval request. Please refer to the In-Year Deficit Approval Form section of the instructions for details on submitting a deficit approval request.

Relationship to other schedules:

• In-year revenues and expenses in the Balanced Budget Determination section are calculated as follows:

  • Item 2.1.1 (In-year revenues): Schedule 9, item 10.0 less item 4

  • Item 2.1.2 (In-year land revenues): Schedule 5.6 col. 3, item 1.2 + 1.3 + 1.3.1 – 1.4 – 1.4.1 + Schedule 5.5 Total Capital Land Projects, col. 5.1 + col. 6.1 – Schedule 5.1 item 13.8, col. 6

  • Item 2.1.3 (In-year revenues for ARO): Schedule 3A item 1.3.2, col. 20 – col. 19 + item 1.3.3, col. 20 + Schedule 9 item 8.

  • Item 2.2 (In-year expenses for compliance purposes): Schedule 10ADJ item 90, col. 30.

• The operating allocation used in the compliance calculation (item 4.1) is loaded from Section 1A (item 7), and the prior year accumulated surplus available for compliance (item 4.3) is loaded from Schedule 5 (item 3, column 1).

• The in-year surplus/(deficit) for two years prior to the current year (item 3.1) and for the prior year (item 3.2) are loaded from the applicable Compliance Report from the board-submitted 2023-24 Financial Statements (item 1.3) and 2024-25 Revised Estimates (item 2.3).

• The IYDEP requirement to eliminate the deficit within the required timeline (item 5.2) is assessed based on the In-Year Deficit Elimination Plan (item 2.0 if an Updated Plan (item 1.1) is required or item 3.0 if a New Plan (item 1.1) is required).

• The approved in-year deficit at item 7 is loaded from the Deficit Approval report if a school board has a Minister-approved deficit. In the Revised Estimates, it is loaded from the same line from the current year’s Estimates cycle, unless there has been a new deficit approval. In the Financial Statements, it is loaded from the same line in the current year’s Revised Estimates cycle.

In-Year Deficit Elimination Plan

This input form is available for school boards to report an In-Year Deficit Elimination Plan (IYDEP), if required, in the Estimates and Revised Estimates cycles only. The Compliance Report - Balanced In-Year Position Requirement (Compliance Report) is used to determine if an In-Year Deficit Elimination Plan is required (see calculation of item 1.0, below). If required, the plan must be approved by the board of trustees.

School boards reporting a new In-Year Deficit Elimination Plan are required to eliminate the in-year deficit within two fiscal years of the last day of the current fiscal year. If the school board is reporting an updated In-Year Deficit Elimination Plan because it required a plan for the previous fiscal year, the adjusted in-year deficit must be eliminated within one fiscal year of the last day of the applicable fiscal year. Please refer to the In-Year Deficit Elimination Plan document stored in the EFIS Reference Data folder for more details and scenarios on the IYDEP requirements.

Item 1.0 - Is an In-Year Deficit Elimination Plan Required?

If Compliance Report item 2.3 is less than zero, and items 3 and 4 are “No”, an IYDEP is required. There are two possible values calculated at item 1.0:

• “Yes” is calculated if a school board has an in-year deficit for compliance purposes (i.e. Compliance Report item 2.3 is negative), but the deficit is within the lower of 1% of the board’s operating allocation and the prior year accumulated surplus available for compliance (Compliance Report item 4 is “No”) and the school board is not reporting a third consecutive in-year deficit (Compliance Report item 3 is “No”).

• “No” is calculated if:

  • a school board does not have an in-year deficit for compliance purposes (Compliance Report item 2.3 ≥ 0),

  • a school board is in a multi-year recovery plan (Compliance Report item 1 is “Yes”),

  • a school board may require a deficit approval for an in-year deficit exceeding the lower of 1% of the board’s operating allocation and the prior year accumulated surplus available for compliance (Compliance Report item 4 is “Yes”) or the school board is reporting a third consecutive in-year deficit (Compliance Report item 3 is “Yes”).

Item 1.1 - Is the Board Submitting a New In-Year Deficit Elimination Plan?

If item 1.0 indicates that an IYDEP is required, item 1.1 indicates whether a New Plan or Updated Plan is needed.

• A New Plan is required if both item 1.0 is ‘Yes’ and the school board is not reporting an in-year deficit in the previous fiscal year (Compliance Report, item 3.2 ≥ 0).

• An Updated Plan is required if item 1.0 is ‘Yes’ and the school board is reporting an in-year deficit in the previous fiscal year (Compliance Report, item 3.2 < 0).

Item 1.2 - If an In-Year Deficit Elimination Plan is required, has the plan been approved by the board?

If an In-Year Deficit Elimination Plan is required, the school board must confirm that the plan has been approved by the board of trustees by selecting “Yes” from the drop-down menu. Please note that if “No” is selected from the drop-down menu or it is left blank when item 1.0 = “Yes”, warning message Warning_IYDEP_1 will be triggered.

Item 1.3 - Compliance - In-year Surplus (Deficit)

This value is loaded from Compliance Report, item 2.3.

Tables A and B

Table A and Table B refer to the plan for the fiscal year following the applicable year and the next fiscal year, respectively. In column 1, boards must describe changes to either revenue or expense, as applicable, and report the amount in column 2. (Note: Use of accumulated surplus is not a measure that will eliminate the in-year deficit).

The school board must show planned changes to revenue and expense over the prescribed period to demonstrate elimination of the adjusted in-year deficit. If item 1.0 = “Yes”, indicating that an IYDEP is required, then the following warning messages will be evaluated:

• Warning_IYDEP_2 will be triggered if “Updated Plan” is at item 1.1 and the planned in-year surplus/(deficit) at item 2.0 is negative.

• Warning_IYDEP_3 will be triggered if “New Plan” is at item 1.1 and the planned in-year surplus/(deficit) at item 3.0 is negative.

Please note that if either Warning_IYDEP_2 or Warning_IYDEP_3 is triggered, then the school board will have a non-compliant deficit and will be non-compliant (Compliance Report item 5 is “Yes”). The school board will need to submit an in-year deficit approval request for the non-compliant in-year deficit. Please refer to the In-Year Deficit Approval Form section of the instructions for details on submitting a deficit approval request.

In-year Deficit Approval Form

In accordance with section 231 of the Education Act and Ontario Regulation 280/19, Calculation of Maximum In-Year Deficit, school boards must seek Minister approval in the following situations:

• the school board has an in-year deficit that exceeds the lesser of the accumulated surplus available for compliance from the preceding year, or one percent of its operating allocation (Compliance Report item 4 is “Yes”)

• the school board is reporting an in-year deficit for a third consecutive fiscal year, irrespective of the amount of the deficit (Compliance Report item 3 is “Yes”)

• an in-year deficit elimination plan (IYDEP) is required (Compliance Report item 5.1 is “Yes”) and the school board cannot provide a plan to eliminate the deficit within the required timelines (Compliance Report item 5 is “Yes”)

A new ministry approval is required if the projected in-year deficit has increased from any previously approved amounts related to the same school year.

Approval from the ministry must be obtained at any point during the school year when it becomes known to the board that:

• its projected in-year deficit will exceed the threshold set out in O. Reg. 280/19,

• the school board is expected to incur a third consecutive in-year deficit that was not previously reported, or

• if an IYDEP is required and the school board does not have an approved IYDEP that eliminates the in-year deficit by the required timelines.

Please follow the steps noted below to ensure you obtain the required ministry approval:

• The school board must be using the “Board Working Version”. If you are using another version, please copy the file to “Board Working Version”. (Refer to the EFIS 2.0 User Guide, section 7.1.1, for instructions on copying data between versions.)

• Select the “In-year Deficit Approval” form under the Forms -> Compliance folder in the task list, and open the corresponding report from the Reports folder of the task list.

• The input form contains four tabs, which correspond to the sections that appear on the report; the ministry has prepopulated the required data elements in section II (based on Schedule 5). As the data is pulling from Schedule 5, it requires the school board to have entered some data in EFIS to calculate, at a minimum, the forecasted in-year deficit.

• The school board should complete Section III “Confirmation on cause of in-year deficit”.

• The school board should complete Section IV “Factors causing in-year deficit”. School boards should provide the necessary level of detail to ensure the approval process is as expedient as possible. Where the in-year deficit is due to multi-year issues, please provide the details of the amounts per impacted school year. Type of Factors Causing In-year Deficit:

  • Multi-year structural: Ongoing cost pressure that will continue unless alternative measures are taken. May or may not be within the school board’s control. This would be opposed to a one-time cost pressure.

  • Multi-year non-structural: Ongoing cost pressure that will resolve itself without taking alternative measures. May or may not be within the school board’s control.

  • One-time: Cost pressure that will not continue in the future.

• The school board should then complete Section V “Cost Saving Measures Already Taken to Reduce the In-year Deficit”, indicating the saving measure, the amount, and an explanation of the measure/s taken to reduce the in-year deficit, if any. Costs saving measures already taken to eliminate the school board’s in-year deficit will strengthen the case for the in-year deficit approval request.

• Once Sections III, IV, and V have been completed, review the form for any error and warning messages. These messages should be cleared prior to its finalization.

• Once finalized, copy the file to “Board FO Viewable Version”.

• The Senior Business Official of the school board must request the approval from the ministry by sending an e-mail to their ministry Financial Analyst informing them that an in-year deficit is being requested and the necessary data has been input into the “In-year deficit approval form” of the “Board FO Viewable Version” version.

• The ministry will review the request and seek any additional clarification that is required to process the approval request.

• Upon confirmation of receipt of the school board’s request, Ministry staff will review the information submitted and a response will be provided in a timely manner. If the deficit is structural in nature, or the request represents a high financial risk that places future balanced budgets at risk, more time may be required to evaluate the situation and provide direction.

• Once the request has been approved, the ministry Financial Analyst will inform the school board of the approved amount which will be automatically transferred to the school board’s working version and all draft versions in EFIS under the “Total amount of Minister approved in-year deficit” (item 7 in the Compliance Report).

Compliance - School Board Administration

School boards are required to keep their net administration expenses within a limit defined in the funding regulation, which is calculated based on total expenses reported in the year. This form calculates the administration limit, the net administration expenses, and determines whether the school board is in compliance with the requirement.

School Board Administration Expense Limit

The limit for school board administration expenses is calculated at items 1.1 to 1.

• Item 1.1 (Base School Board Administration Expense Limit): $2,200,000, plus

• Item 1.2 (Additional Allowable School Board Administration Expenses): 3.44% of total expenses for compliance purposes (Schedule 10ADJ, item 90, col. 30), plus

• Item 1.3 (Reduction to Limit due to Class Size Non-Compliance): If a school board is non-compliant with class size requirements under O. Reg. 132/12 (Class Size) for two or more years, a reduction to the limit is calculated here; the school board should redirect funds from administration to the classroom. The reduction is calculated as:

  • -1% of (Item 1.1 + item 1.2) after two years of non-compliance
  • -3% of (item 1.1 + item 1.2) after three years of non-compliance
  • -5% of (Item 1.1 + item 1.2) after four years of non-compliance

Item 1 (Total School Board Administration Expense Limit) is the sum of items 1.1 to 1.3.

Net School Board Administration Expenses

The net school board administration expenses are calculated at items 2.1 to 2.

The starting point is item 2.1 (Compliance - Total School Board Administration Operating Expenses). This is the total administration expenses from Schedule 10ADJ, col. 30, items 64 + 65 + 66.

The following amounts are then deducted from item 2.1:

• Item 2.2.1 (Enveloping Election Costs in Unorganized Areas): This value is loaded from Schedule 11A, item 14.7.

• Item 2.2.2 (Internal Audit - Total Enveloping Operating Expenses): For regional internal audit lead school boards, the internal audit expenses in the year are loaded from Data Form A2 Regional Internal Audit, item 3. These are excluded from the net administration expenses since they are separately enveloped.

• Item 2.2.3 (External Audit (Enrolment and/or Staffing FTE) - Operating Expenses): Input in-year expenses related to external enrolment or staffing FTE audits that were mandated by the ministry. School boards are selected for audit on a cyclical basis and will only report expenses here in the years that they are selected. Expenses related to a school board’s regular annual financial statements audit and specified procedures audit should not be included on this line.

Item 2.2 (Total expenses excluded from school board administration limit) is the sum of items 2.2.1 to 2.2.3.

The net school board administration expenses are calculated at item 2, as item 2.1 less item 2.2.

Compliance with School Board Administration Limit

Item 3 (School Board Administration Limit minus Net Expenses) is equal to item 1 less item 2.

• If item 3 is positive, the school board is compliant.
• If item 3 is negative, the school board is non-compliant.

Compliance - Facilities and Transportation

School boards are required to keep their net facilities and transportation expenses within a limit, which is defined in the funding regulation. If the net expenses are higher than the limit, then the school board is not compliant.

Facilities and Transportation Limit

Items 1.1 to 1 calculate the gross facilities and transportation limit, as the sum of:

• School Facilities Fund total (Section 1B, item 1.4)
• Student Transportation Fund total (Section 1B, item 1.5)
• 5% x the sum of:
  • Classroom Staffing Fund (Section 1B, item 1.1)
  • Learning Resources Fund (Section 1B, item 1.2)
  • Special Education Fund (Section 1B, item 1.3)

Items 2.1 to 2 calculate adjustments to account for enveloped School Facilities allocations that flow through deferred revenue, and to exclude amounts spent on capitalized items:

• Deduct the contributions to deferred revenue for the School Renewal Allocation (SRA) and Rural and Northern Education (RNE) Allocation (Schedule 5.1, items 10.3 and 10.4, col. 2)

• Add the amounts recognized in revenue in the year related to SRA and RNE that do not relate to capital:

  • For SRA, this is the transfer to revenue for operating in the year (Data Form A2 School Renewal, item 5), which is equal to the total transfer to revenue less the portions that relate to land and ARO abatement.

  • For RNE, it is simply the in-year transfer to revenue (Schedule 5.1, item 10.4, col. 6).

The facilities and transportation limit, at item 3, is the sum of items 1 and 2.

Net Facilities and Transportation Expenses

Items 4.1.1 to 4 calculate the net expenses for comparison with the limit:

• The transportation expenses for compliance purposes (Schedule 10ADJ, col. 30, items 68 and 69), plus
• The pupil accommodation expense for compliance purposes (Schedule 10ADJ, col. 30, items 70 and 71), less
• The sum of all other non-Core Ed revenue sources that are used to support the expenses above.

Compliance with Facilities and Transportation Limit

Item 5 calculates the limit (item 3) minus the net expenses (item 4).

• If item 5 is positive, the school board is compliant.
• If item 5 is negative, the school board is non-compliant.

Enrolment

For pupils of the board under age 21, enrolment must be input first on the School Level Data form. Once this is complete, board-level input is required on the Sch 12 & 13 Enrolment form to report the number of full-time and part-time pupils (including high-credit), and the FTE of high-credit full-time and part-time pupils.

For other pupils, pupils of the board aged 21 years and over, and continuing education and summer school, all input occurs on the Sch 12 & 13 Enrolment form.

School Level Data

This form is used to collect school level data for pupil enrolment and the number of staff. Only enrolment data for pupils of the board under age 21 is included on this form. Enrolment data for other pupils, high credit, and pupils over the age of 21 is entered at board level on Schedule 13, instead of here. Full time equivalent (FTE), average daily enrolment (ADE), and the FTE of staff should be reported to two decimal places.

School List

The list of schools on the School Level Data form is determined through the school level data verification process. In November 2024, the ministry asked school boards to verify the list of all operating schools based on the ministry’s most current information in ECIS, and return the reviewed lists to the ministry by January 15, 2025 (Memorandum 2024: SB25). The ministry has reviewed the submitted lists and contacted school boards for any additional information, if necessary. Any schools that are NOT on the final list will not be entitled to school-based funding for the 2024-25 Financial Statements and 2025-26 Estimates and Revised Estimates.

Please note that the school list is used to measure distances between schools, which is used to assign campus type (used in the calculation of school-based funding, such as the School Management Component on Section 3G) and to determine eligibility for enhanced top-up (used in the calculation of the components for Enhanced Top-up for School Operations and School Renewal on Sections 5A and 5B). Therefore, it is essential that school boards confirm which schools are expected to have enrolment of day school pupils under the age of 21 as part of this process.

TABs: Elementary, Secondary

• The school board’s elementary schools and secondary schools, including remote learning schools, with corresponding Campus IDs and Adjusted On the Ground Capacity (OTG) values per ECIS, are populated on separate tabs. If an OTG number is incorrect, please log into ECIS to correct the data, then wait for the daily refresh to update EFIS; at that point, you can push the updated data using the “Data Refresh - DSB” function in the task list. Please refer to the EFIS 2.0 User Guide for more details. Note that remote learning schools are identified by Campus IDs that begin with “SR” instead of “SC”.

• The total full-time equivalent for pupils under age 21 (including the FTE for part-time pupils) at October 31 and March 31 is entered on this form, broken down into categories for junior kindergarten, senior kindergarten, grades 1 to 3, grades 4 to 6, and grades 7 to 8 for elementary, and grades 9 to 12 for secondary. In the Financial Statements cycle, all pupil FTEs are loaded to this form based on the OnSIS enrolment shown in the OnSIS Data folder.

• Independent study for secondary is input at ADE level. In the Financial Statements cycle, independent study ADE is preloaded based on OnSIS enrolment shown in the OnSIS Data folder.

• For all non-remote learning school facilities, ADE is calculated for each grade category by averaging the October 31 and March 31 FTE values. Remote learning schools do not have ADE calculated on this form because the ADE calculated here is used for the school-based funding components (e.g., School Management Component, Enhanced Top-up for School Operations, etc.), which do not apply to remote schools. However, the board-level ADE on Schedule 13 is calculated using the October 31 and March 31 FTE values from this form, which do include remote learning schools. This board-level ADE from Schedule 13 is used for all funding calculations that use total ADE.

• Prior year ADE has been preloaded into the ADE: 2025-26 column, based on ministry-reviewed data in the prior year’s Revised Estimates. In the Estimates and Revised Estimates cycles, the column is coloured blue and these numbers should be adjusted to their updated values. The values are not adjustable in the Financial Statements cycle.

  • Prior year ADE is used in the calculation of the enhanced top-up portion of the Declining Enrolment Adjustment (DEA) Allocation on Section 7E, for facilities that are eligible for top-up and that were open in both the prior and current school years.
  • As noted above, the prior year school-level ADE will be zero for any remote learning school facilities since they do not qualify for school-based funding components such as the enhanced top-up portion of DEA.

• Each school’s administrative staffing data at October 31 should be entered in the columns for principals, vice-principals, and secretarial staff.

TAB: OTG Adjustment

This tab is only relevant for school boards that had schools transferred from school authorities. Where schools provided elementary programs that included grades 9 and 10, the OTG of the secondary facility is deemed to be the same as the secondary enrolment; and the OTG of the elementary facility is deemed to be the total capacity of the school minus the secondary enrolment. The calculation happens automatically on this tab.

Sch 12 & 13 Enrolment

This form is used to collect current year board-level enrolment data, as well as prior year enrolment and other data used in the calculation of the Declining Enrolment Adjustment (DEA) Allocation on Section 7E. It includes several different tabs that require data entry. For all tabs, input data relating to FTE and ADE are to be reported to two decimal places. PLAR completed challenges are reported to one decimal place. All other input enrolment data on this schedule are whole numbers.

Pupils of the board

Pupils of a board are defined in each year’s funding regulation. A pupil of the board is generally defined as a student who satisfies the conditions for the right to attend a publicly funded elementary or secondary school without the payment of fees as outlined under the Education Act.

Average Daily Enrolment (ADE) had been redefined since the 2013-14 introduction of the 34-credit threshold, which included the creation of the “high-credit” day school ADE category for secondary pupils. For details on the 34-credit threshold, please refer to the Enrolment Register Instructions for Elementary and Secondary Schools, found on the FAAB website in the Pupil Enrolment section.

Other pupils

Other pupils are defined in each year’s funding regulation, and are required to pay tuition fees. For more details regarding tuition-paying students as defined in regulation, please refer to the Enrolment Register Instructions for Elementary and Secondary Schools, found on the FAAB website in the Pupil Enrolment section.

TAB: Sch 13 Pupils of the Board

This tab should be completed AFTER the School Level Data form has been completed, since the calculations depend on the total full-time equivalent which is calculated on that form. The data on this tab appears on the report for Schedule 13-1 Day School Enrolment - Pupils of the Board.

The enrolment data for day school pupils of the board should be reported on this tab. The number of full-time and number of part-time pupils at October 31 and March 31 must be input, which for secondary includes the number of high-credit pupils. The information is used to calculate the FTE for part-time pupils at the board level. The FTE of full-time and part-time high-credit pupils should also be input, as well as the headcount and FTE for pupils of the boards who are age 21 and over.

• For all rows other than those for high-credit pupils and those age 21 years and over, the values in column 5 (Full-Time Equivalent) are aggregated from input on the School Level Data form.

• For elementary under age 21, the FTE of full-time pupils (col. 3) is simply the value input in column 1 as the number of full-time pupils. The FTE of part-time pupils (col. 4) is the full-time equivalent (col. 5) minus the number of full-time pupils (col. 1).

• For pupils 21 years and over (both elementary at items 1.5.1 / 1.12.1 and secondary at items 1.7 / 1.14), values are input on this form for number of full-time pupils, number of part-time pupils, and FTE of part-time pupils. The FTE of Full-Time Pupils (col. 3) is equal to the number of full-time pupils from col. 1; and the Full-Time Equivalent (col. 5) is the sum of FTEs of full-time (col. 3) and part-time pupils (col. 4).

• For secondary under age 21, the FTE of full-time pupils (col. 3) equals the number of full-time pupils (input in col. 1) minus the FTE of high-credit pupils (input in col. 3, item 1.6.1 for October or item 1.13.1 for March). The FTE of part-time pupils is then calculated as the Full-Time Equivalent (col. 5) minus the FTE of full-time non-high-credit pupils (col. 3).

• Supervised Alternative Learning (SAL) pupils who receive less than 70 minutes of instruction per day are considered part-time students with 0.5 FTE.

• All other SAL pupils (i.e., those who receive at least 70 minutes of instruction) are included in the Number of Full-Time Pupils column. However, to determine the regular and high-credit FTE of the secondary full-time SAL pupils, multiply the pupil’s minutes of instruction by their high-credit factor. If the remaining number is at least 70, enter 1 for the pupil in the Number of Full-Time Pupils column on the Grades 9 to 12 line.

TAB: Sch 13 Other Pupils

Enrolment data for day school other pupils should be reported on this tab, on separate lines for Government of Canada, Visa, and Other. The data on this tab appears on the report for Schedule 13-2 Day School Enrolment - Other Pupils.

TAB: Sch 13 Day School, ADE

This tab calculates day school ADE by averaging the FTE from October and March by grade category, in separate sections for pupils of the board, other pupils, and total. The data on this tab appears on the report for Schedule 13-3 Day School Enrolment - ADE, at items 3.1 to 3.12 and 5.1 to 5.3.

• The independent study ADE for pupils of the board under age 21 is aggregated from the School Level Data form and loaded here, at item 3.7.2, col. 1.

• In the Estimates and Revised Estimates, the following must be input here:

  • Independent study ADE for other pupils under age 21 (item 3.7.2, col. 2)
  • Independent study ADE for high credit pupils of the board under age 21 (item 3.11, col. 1)

• In all cycles, school boards must also report the ADE of pupils admitted under Ontario Regulation 20/10 (Fees for Non-Permanent Residents - Exemptions), by panel (items 5.1 and 5.2, col. 3).

TAB: Sch 13 Adult Day School, ADE

This tab calculates adult day school ADE by grade category, in separate sections for pupils of the board, other pupils, and total. The data on this tab appears on the report for Schedule 13-3 Day School Enrolment - ADE, at items 3.13 to 3.16.

In the Estimates and Revised Estimates, the following must be input here:

• Independent study ADE for pupils of the board, age 21 years and over (item 3.15, col. 1).

• Independent study ADE for other pupils, age 21 years and over (item 3.15, col. 2).

TAB: Sch 13 Prior Year Amounts

This tab is preloaded with data based on the ministry-reviewed 2024-25 Revised Estimates submission. In the Estimates and Revised Estimates cycles only, values can be adjusted to the latest data available, if applicable (with the exception of the Prior Year Estimates ADE at item 8.1, which is loaded from the ministry-reviewed 2024-25 Estimates and is not adjustable in any cycle). The values entered on this tab are seen on the Schedule 13-4 - Day School Enrolment - Prior Year Amounts report.

• Item 7.1 (Declining Enrolment First-Year Amount): This is the amount calculated at Section 7E, item 1.3 of the 2024-25 Revised Estimates. It is loaded to Section 7E, item 1.4.1, and multiplied by 25% to calculate the 2024-25 Declining Enrolment Second-Year Amount at item 1.4. In the Estimates and Revised Estimates, please update the loaded amount based on updated enrolment data for 2024-25.

• Items 7.2.1 to 7.3 (ADE): The prior year ADE figures are loaded here from the 2024-25 Revised Estimates. In the Estimates and Revised Estimates, please update the loaded amount based on updated enrolment data for 2024-25. These values are also loaded to Section 7E, and are used in the DEA calculations.

• Item 7.4 (Number of Pupils): This is the number of elementary pupils of the board for French-Language school boards only, on October 31, 2024. The value here is loaded from the 2024-25 Revised Estimates, Section 2B, item 6.1, column 1, and can be updated to the latest data in the Estimates and Revised Estimates. It is used in the calculation of the FFL component of DEA on Section 7E, at item 4.1.

• Item 7.5 (Special Education Facilities FTE): The average FTE enrolment for ECPP programs held in a board-owned facility during the 2024-25 school year is loaded from the 2024-25 Revised Estimates, Section 5A, item 5.1, and can be updated to the latest data in the Estimates and Revised Estimates. This value is used in the ECPP and CTEP Operations component of DEA on Section 7E, at item 7.16.

• Item 8.1 (Prior Year Estimates ADE): This value is preloaded from the board-submitted 2023-24 Estimates submission, and is not adjustable. It is also loaded to Section 7A, item 1.11, and used to calculate the Trustee Component of the Trustees and Parent Engagement Allocation.

TAB: Sch 12 Con. Ed & Other Prog.

Report enrolment data for continuing education and summer school (including remedial programs on literacy and numeracy) programs on this tab. The data on this tab appears on the report for Schedule 12 Enrolment - Continuing Education and Other Programs. Note that manual input into this schedule is required in all three EFIS cycles. Although school boards report the continuing education and summer school enrolment data to OnSIS, the deadlines for the EFIS Financial Statements do not align with the OnSIS reporting timeline.

The values input here are used in the funding calculations for several components within the Learning Resources Fund on Section 3F Continuing Education and Other Programs Allocation. For further details on amounts to be reported, please refer to the Enrolment Register Instructions for Continuing Education Programs, found on the FAAB website in the Pupil Enrolment section.

• In the Estimates and Revised Estimates, only the total equivalent ADE (column 5) is reported. In the Financial Statements, the breakdown of the equivalent ADE into September to June and July to August is required.

• Additionally, in the Financial Statements school boards will report equivalent ADE related to the small class adjustment, if applicable.

  • The small class adjustment applies to item 1.1 (Indigenous Language Instruction for Adults) and may apply to items 1.2 (Adult Credit for Diploma Offered During Day School), 1.2.1 (Adult Credit for Diploma Offered after end of Day School), and 1.3 (Adult Credit for Diploma Offered at Night or on Weekend) if the class or course is offered in a secondary school that is located in a territorial district and is more than 80 kilometers from all other secondary schools in the province that have the same language of instruction.

  • If the small class adjustment is applicable as outlined above, it is calculated as follows:

    • If the number of pupils in the class is at least 10 but less than 15, the number is increased to 15.
    • If the number of pupils in the class is less than 10, the number is increased by 5.

• Exclude enrolment in respect of pupils to whom the board charges fees per the Calculation of Fees Regulation.

The total Continuing Education ADE at item 1.7 (which is the sum of items 1.1 to 1.6) is loaded to Section 3F, item 4.1, and funded through the Continuing Education Component.

• Item 1.2.1 (Adult Credit for Diploma Offered after end of Day School): Include enrolment in a continuing education credit program that begins after the end of the day school instructional program and ends before 5 p.m., and where the majority of the pupils enrolled are day school pupils. Enrolment reported in this row should not be included at item 1.3 (Adult Credit for Diploma Offered at Night or on Weekend).

• Item 1.6 (Con Ed - Additional Preparation for Changing Course Types): Report ADE of pupils who, on the recommendation of the principal, must complete additional preparation before switching from one course type in grade 9 to another course type in grade 10 in the same subject in accordance with section 7.2.3 of the Ontario Schools Kindergarten to Grade 12: Policy and Program Requirements, 2024 document.

The continuing education literacy and numeracy enrolment is reported at items 1.8 to 1.11.

• Item 1.8 (Adult Literacy & Numeracy for Parents): Report enrolment for adults who are parents or guardians of pupils enrolled in a day school program for whom a remedial program in literacy and numeracy has been recommended by the principal. The value reported here is loaded to Section 3F, item 8.2, and funded through the Literacy and Math Outside the School Day Component.

• Items 1.9 (for grades 7 and 8) and 1.10 (for grades 9 and 10) are for reporting literacy and numeracy remedial enrolment, excluding continuing education, adult day school, and fully high-credit pupils. The sum of these values is loaded to Section 3F, item 8.3, and funded through the Literacy and Math Outside the School Day Component.

• Item 1.11 (Grade 7 to 10 Literacy & Numeracy - Con Ed, Adult, and Fully High Credit): Report literacy and numeracy enrolment for continuing education, adult, and fully high-credit pupils. The value is loaded to Section 3F, item 4.2, and funded through the Continuing Education Component.

Summer school ADE at item 2.5 (which is the sum of items 2.1 to 2.4) is loaded to Section 3F, item 3.1, and funded through the Summer School Component.

• Enrolment for pupils taking the 55-hour credit upgrading summer course option, which has been exempt from the 34-credit threshold since summer 2020, should be reported at item 2.2 (Secondary: For Credit Course).

The summer school literacy and numeracy enrolment is reported at items 2.6 to 2.8.

• Items 2.6 (for grades 7 and 8) and 2.7 (for grades 9 and 10) are for reporting summer school literacy and numeracy remedial enrolment, excluding continuing education, adult day school, and fully high-credit pupils. The sum of these values is loaded to Section 3F, item 8.3, and funded through the Literacy and Math Outside the School Day Component.

  • Note that the enrolment reported at item 2.6 (Summer School - Grade 7 and 8 Literacy and Numeracy Remedial) includes students who have completed Grade 6 and are taking literacy and/or numeracy remedial course for Grade 7 in the summer before the school year which the grade 7 classes start for the student.

• Item 2.8 (Summer School - Grade 7 to 10 Literacy & Numeracy - Con Ed, Adult, and Fully High Credit): Report literacy and numeracy summer school enrolment for continuing education, adult, and fully high-credit pupils. The value is loaded to Section 3F, item 3.2, and funded through the Summer School Component.

Note that ADE for day school pupils 21 and over (Schedule 13, item 3.16), high-credit pupils (Schedule 13, item 3.12), students enrolled in summer school programs (Schedule 12, item 2.9) and in continuing education credit courses offered during the day (Schedule 12, items 1.2 + 1.2.1) are eligible for School Operations and School Renewal funding through the Continuing Education and Other Programs portions of the base components of each allocation (Sections 5A and 5B).

Prior Learning Assessment and Recognition (PLAR) assessments and completed challenges data for mature students is input at items 3.1 to 3.3.

• A pupil is a mature student if they are at least 18 years of age on December 31 of the current fiscal year and they were not enrolled in a day school program at any time in the 10-month period immediately preceding the date of enrolment.

• Only one assessment per student per school year is eligible for funding under PLAR.

• The amounts input at items 3.1 to 3.3 are loaded to Section 3F, items 6.1 to 6.3, and funded through the Prior Learning Assessment and Recognition (PLAR) Component.

Schedules

The EFIS schedules are for school boards to report detailed financial information to the ministry. The data reported is used to consolidate school boards’ financial information into the province’s public accounts, to determine eligibility for capital grant payments, and for ministry analysis of school board health.

Schedule 1.1 - Consolidated Statement of Operations

The Consolidated Statement of Operations shows the revenues and expenses on a consolidated basis. The revenues less the expenses are the annual surplus or deficit. This schedule also shows the accumulated surplus/deficit continuity.

This form conforms to Public Sector Accounting Board (PSAB) sections PS 1201 (Financial Statement Presentation) and PSG-4 (Funds and Reserves) with respect to the presentation of the accumulated surplus. The impact of deferred capital contributions (DCC) has been added to the form per PS-3410 (Government Transfers).

As per PSG-4, paragraph 7, when a government chooses to provide information about any funds or reserves, it does so only in the notes and schedules and not on the statement of financial position. The creation of, addition to, or deduction from funds and reserves does not create a revenue or expense, and would therefore not be reported on the statement of operations.

As per PSG-4, paragraph 10, consistent with paragraph PS 1201.078, the residual amount of the statement of operations is the ending accumulated surplus/deficit unless a separate statement reconciling the beginning and ending accumulated surplus/deficit with surplus/deficit for the period is provided. In this case, the residual amount for the statement of operations is the accumulated surplus/deficit at the end of the period.

Relationship to other schedules:

• Revenues are loaded from Schedule 9, and expenses are loaded from Schedule 10.

• Amortization of deferred capital contributions are loaded from Schedule 5.3:

  • Item 1.9.1 is loaded from Schedule 5.3, item 2.5, column 6.
  • Item 1.9.2 is loaded from Schedule 5.3, item 2.4, column 6.

• DCC revenues related to the disposal of TCA (recorded on Schedule 9, items 9.2 and 9.3) are included in the value loaded to this schedule at item 1.8 (Fees and Revenues from Other Sources).

• Additional information on the recording of revenues and expenses are included in the instructions relating to the detailed schedules.

• The opening accumulated surplus at item 3.2 is loaded from Schedule 5, item 5, column 1.

Schedule 3 - Capital Expenditures

The purpose of the Schedule 3 series of forms (Schedules 3, 3.1, 3.2, 3.4, 3.5, and 3A) is to capture capital expenditures; however, for the most part only expenditures that are capitalized as per the TCA Guide will be recorded here. (There are some exceptions on Schedules 3.2, 3.4, 3.5, and 3A, where certain operating expenses and amounts spent on ARO abatement are included on the schedule, but this is for reconciliation and tracking since the funding sources themselves are intended primarily for capital purposes.) Capital expenditures that do not meet the capitalization threshold are to be expensed, thus they will be recorded on Schedule 10.

The columns on the Schedule 3 series of forms represent the funding sources that are used to support capital expenditures in the year. School boards should report their total capital asset expenditures in the appropriate rows and columns. For example, for a capital project of $10M where $6M is funded by FDK, $3M by POD-Exempted and $1M is unfunded, the board should report $6M under the Full Day Kindergarten column, $3M under the POD-Exempted column, and $1M under the Other column. The amounts to be included in each column relate to the following sources:

Table 1: Description of Columns on Schedule 3

Capital Expenditures

• Item 1.1 (Land): Enter gross capital expenditures for land, including any capitalized interest. Land expenditures include land, land improvements with infinite lives, and pre-acquisition costs for land.

• Item 1.2 (Buildings and Other Non-Moveable Type Assets): Enter gross capital expenditures for building and other non-moveable type assets, including any capitalized interest. Building expenditures include land improvements with finite lives, buildings, portables, CIP, and pre-acquisition costs for non-land.

• Item 1.3 (Moveable Type Assets): The data on this row is loaded from data input on Schedule 3.1 Capital Expenditures - Moveable Type Assets.

• Item 1.4 (Capital Expenditures - All Categories): This is the sum of items 1.1 to 1.3.

Note that for several columns, data is loaded from other schedules. Please refer to the Relationship to other schedules section below for details.

Capitalized Interest

Any interest expense on projects is reported on Schedule 10, except to the extent that the interest expense needs to be capitalized per the TCA Guide. Capitalized interest includes interest costs incurred during construction until the asset is substantially completed and ready for its intended use, and should be included in the totals reported under the Capital Expenditures section, as well as separately here.

• Item 1.5 (Land): Enter any interest amounts that have been capitalized to a land asset in the year. These amounts should also be included in the value input at item 1.1 above.

• Item 1.6 (Buildings and Other Non-Moveable Type Assets): Enter any interest amounts that have been capitalized to a building asset in the year. These amounts should also be included in the value input at item 1.2 above.

• Item 1.7 (Capital Expenditures - All Categories): This is the sum of items 1.5 and 1.6.

Eligible Capital Expenditure

Eligible Capital Expenditure, at items 1.8.1 to 1.8.4, is calculated differently depending on the funding source category.

• For columns 1 to 8.2 (the funding sources that are paid as a grant instead of through deferred revenues), eligible capital expenditures are calculated as the total capital expenditures less the capitalized interest. This is because short term interest funding for these programs (with the exception of CVRIS) is calculated separately on Section 8A - Short Term Interest on Capital Component. For these columns:

  • item 1.8.1 (Land) = item 1.1 less item 1.5
  • item 1.8.2 (Buildings and Other Non-Moveable Type Assets) = item 1.2 less item 1.6

• For the remaining columns, eligible capital expenditures equal total capital expenditures since any capitalized interest can be taken directly from the corresponding deferred revenue account.

• For all columns, the value for moveable type assets at item 1.8.3 is simply equal to item 1.3.

The amounts calculated in this section are used on Schedule 3A in the calculation of capital grants receivable and use of deferred revenues.

Relationship to other schedules:

• Item 1.3 (Moveable Type Assets) is loaded from Schedule 3.1, item 1.6.

• Expenditures and capitalized interest for the Capital Priorities (Major Capital Programs and Land), Child Care Capital, EarlyON Child and Family Centre Capital, and Community Hub Replacement columns are loaded from Schedule 3.2, columns 13.1, 13.2, 13.3, 17.1, and 17.2.

• Non-moveable type expenditures and capitalized interest for the SCI (70% and 30%), CVRIS (80% and 20%), School Renewal, and POD (Regular, Exempted, and Other) columns are loaded from Schedule 3.4, items 1.2, 1.3, 2.11, and 2.12.

• In the Financial Statements cycle, EDC land and buildings expenditures are loaded from Appendix D1.

• The eligible capital expenditures at items 1.8.1 to 1.8.4 are forwarded to Schedule 3A, items 2.1 to 2.4.

• The total eligible capital expenditures for School Generated Funds are added to amounts entered on Schedule 5, item 4.4, col. 2 and then forwarded to Schedule 14, item 2.6, col. 3.

Schedule 3.1 - Capital Expenditures - Moveable Assets

The rows on this form represent the categories that fall within the criteria for asset capitalization as stated in the TCA Guide for moveable type assets (e.g. computer hardware, software, and vehicles). The columns represent the funding sources used to support the capital expenditures. School boards should report their total capital asset expenditures during the year in the appropriate rows and columns.

Note that “Other moveable type assets” includes all other categories not specifically detailed on the form (i.e. 5, 10 and 15 year equipment, furniture, first-time equipping, and leasehold improvements - other).

Additional notes on reporting:

• The School Renewal allocation can only be spent on moveable type assets that are acquired as part of first-time equipping.

• If the minor TCA expenditures are greater than the minor TCA funding, all related expenditures should be reported in col. 8 (Minor TCA) up to the maximum amount of the funding; any excess expenditures over funding would be reported in col. 13 (Other). An error message (Error_SC3.1_1) will be triggered if amounts are entered in col. 13 and an amount is reported at Schedule 5.1, item 10.1, col. 6 in excess of the School Generated Funds amount transferred to committed capital on Schedule 5 (item 4.4, column 2) as a transfer to revenue for Minor TCA. This is an indication that the school board has incorrectly reported some moveable type expenditures as unsupported on Schedule 3.1 before reporting the maximum expenditures in col. 8 (Minor TCA).

• If capital expenditures are funded by school generated funds in accumulated surplus, the expenditures should be reported in column 13 (Other) and not in column 9 (School Generated Funds), as the corresponding revenues were recognized in prior years.

• In the Financial Statements cycle, the expenditures in the columns for School Renewal, POD-Exempted, POD-Other, and CVRIS 80% and 20% are preloaded based on information reported in VFA.

Relationship to other schedules:

• The totals at item 1.6 are loaded to Schedule 3, item 1.3.

• The moveable type assets for Capital Priorities - MCP, Child Care Capital, and EarlyON Child and Family Centre Capital (in columns 2 to 4) are loaded from Schedule 3.2, column 13.3.

Schedule 3.2 - Capital Expenditures

This form is used to collect expenditure data by project for the Capital Priorities and similar project-based capital allocations. It includes five separate tabs, one for each funding source:

• Capital Priorities - Major Capital Programs (MCP)
• Capital Priorities - Land
• Child Care Capital
• EarlyON Child and Family Centre Capital
• Community Hub Replacement

The methodology of calculating grant is based on total allocation against accumulated expenditures for each project.

When a school board receives new approval retroactively for unsupported expenditures from previous years, EFIS will calculate the corresponding funding and populate it under column 7 (Additional Allocation to be Applied to Prior Year Unsupported Expenditures). School boards are then required to allocate the additional allocation between asset type (land, building, moveable type assets), operating expenses, or ARO abatement; this will result in the correct amount being added to DCC or revenues recognized for land, if applicable.

The remaining allocation available for current year expenditures on each project is then calculated, by taking the total allocation and then subtracting the revised approved prior years’ expenditures.

School boards should report the current year expenditures under different asset types and corresponding capitalized interest, if applicable, by project. Each project’s remaining allocation at year end is also shown.

The Unencumbered Funding line is applicable only for Capital Priorities Major Capital Programs (MCP) and Child Care Capital. For MCP, it represents the unallocated approval room from the NPP/GPL-other approval room transfer and any remaining approval room from completed projects that has not yet been assigned to any new or existing projects. For Child Care Capital, it represents only remaining approval room from completed projects that has not yet been re-assigned to new or existing projects. School boards cannot enter any expenditures on these lines.

Column Descriptions

Each tab on this form is slightly different, depending on the permissible expenditure types of the funding source. The column numbers on the related reports, however, are consistent for comparability.

The amounts loaded to columns 1 (Project Name) and 3 (Total Approved Allocation) are based on the tables published in the “List of Schools Eligible for Funding Under Capital Priorities, Land Priorities, Community Hub Replacement, Child Care Capital, and EarlyON Child and Family Centres Capital”, found on the Education Funding website.

• Column 4 (Total Prior Years’ Expenditures): Capital expenditures (excluding capitalized interest) incurred up to August 31, 2025 are populated based on the ministry-reviewed 2024-25 Revised Estimates, column 18.

• Column 4.1 (Prior Year’s Expenditures’ Adjustment): Use this column to report any unsupported prior year expenditures that received funding in the current school year, or to update to the latest data. In the case that unsupported expenditures were put under another project in the prior year as a work around, the proper expenditures should be redistributed between projects for proper funding calculation and the total of the adjustment column would be zero.

• Column 4.2 (Total Prior Years’ Expenditures After Adjustment): This column is the sum of Total Prior Years’ Expenditures (column 4) and Prior Years’ Expenditures Adjustment (column 4.1).

• Column 5 (Approved Prior Years’ Expenditures): This is a preloaded amount based on ministry-reviewed 2024-25 Revised Estimates approved accumulated expenditures at year end. It can be adjusted based on the latest data in the Estimates and Revised Estimates cycles only.

• Column 7 (Additional Allocation to be Applied to Prior Year Unsupported Expenditures): When a school board receives new approval retroactively for unsupported expenditures from previous years, EFIS calculates the corresponding allocation in this column, on a project-by-project basis. The total of this column represents part of the in-year grant receivable for this funding source, and flows to Schedule 3A at items 1.3.1 (Amounts Applied to Prior Years’ Expenditures - Non-ARO) and 1.3.3 (Amounts Applied to Prior Years’ Expenditures - ARO).

• Columns 8.1 to 8.3 (Additional Approved Prior Years’ Capital Expenditures columns): These columns can be used to distribute the approved additional allocation for prior year unsupported expenditures (calculated in column 7) into assets type of land, building and moveable type assets, as applicable.

• Column 9 (Total Additional Approved Prior Years’ Capital Expenditures): This is the sum of columns 8.1 to 8.3. The sum of columns 9 and 10 populates Schedule 3A, item 1.3.1 (Amounts Applied to Prior Years’ Expenditures - Non-ARO).

• Column 10 (Additional Approved Prior Years’ Operating Expenses): This column can be used to distribute the approved additional allocation for prior year unsupported expenditures if it was for operating expenses. This column is only applicable for MCP, Land, and Child Care Capital. For MCP and Land, it would represent operating expenses for demolition, which do not qualify for capitalization. For Child Care Capital, it represents amounts previously capitalized on school-based child care projects that were cancelled, according to Memorandum 2019: EYCC3. The sum of columns 9 and 10 populates Schedule 3A, item 1.3.1 (Amounts Applied to Prior Years’ Expenditures - Non-ARO).

• Column 10.1 (Additional Approved Prior Years’ ARO Abatement Spending): This column can be used to distribute the approved additional allocation for prior year unsupported spending if it was used for ARO abatement. This column is only applicable for MCP, Land, and Child Care Capital. The total value of amounts input in this column is loaded to Schedule 3A, item 1.3.3 (Amounts Applied to Prior Years’ Expenditures - ARO).

• Column 11 (Revised Approved Prior Years’ Expenditures): This is the sum of the Approved Prior Years’ Expenditures (column 5) and the Additional Allocation to be Applied to Prior Year Unsupported Expenditures (column 7).

• Column 12 (Remaining Allocation Available for Current Year): This column shows the remaining approval room at the start of the school year, by project. It equals the Total Approved Allocation (column 3) less the Revised Approved Prior Years’ Expenditures (column 11), calculated on a project-by-project basis.

• Columns 13.1 to 14 (Current Year Capital Expenditures): Enter current year capital expenditures by project, broken down by type of expenditure. Enter the amounts excluding any capitalized interest.

• Column 15 (Current Year Operating Expenses): This column is only applicable for MCP, Land, and Child Care Capital. For MCP and Land, enter any operating expenses for demolition, which do not qualify for capitalization. For Child Care Capital, enter any current year expenses on school-based child care projects that were cancelled, according to Memorandum 2019: EYCC3.

• Column 15.1 (Current Year Amounts Applied to ARO Abatement Spending): This column is only applicable for MCP, Land, and Child Care Capital. Enter any amounts spent on ARO abatement as part of a project.

• Column 16 (Approved Current Year Expenditures): This column equals the lesser of Remaining Allocation Available for Current Year (column 12) and the sum of Total Current Year Capital Expenditures (column 14), Current Year Operating Expenses (column 15), and Current Year Amounts Applied to ARO Abatement Spending (column 15.1), calculated on a project-by-project basis. The total of this column represents part of the in-year grant receivable for this funding source and flows to Schedule 3A as the sum of items 3 (for capital expenditures), 1.3 (for operating expenses), and 1.3.2 (for ARO abatement).

• Columns 17.1 and 17.2 (Capitalized Interest): Enter any capitalized interest amounts from the current year, broken down between Land and Non-Land. If there is capitalized interest that relates to several different projects, enter it on the Multiple Projects line at the bottom.

• Column 18 (Total Accumulated Expenditures Excluding Interest): Shows the total expenditures at the end of the year. This is the sum of: Total Prior Years’ Expenditures After Adjustment (column 4.2), Total Current Year Capital Expenditures (column 14), Current Year Operating Expenses (column 15), and Current Year Amounts Applied to ARO Abatement Spending (column 15.1). A warning message is triggered if the value in this column exceeds a project’s allocation; this could indicate a data entry error.

• Column 19 (Approved Accumulated Expenditures): This is the sum of: Approved Prior Years’ Expenditures (column 5), Additional Allocation to be Applied to Prior Year Unsupported Expenditures (column 7), and Approved Current Year Expenditures (column 16), calculated on a project-by-project basis.

• Column 20 - Remaining Allocation at Aug 31: This column shows the remaining approval room for each project. It equals column 3 (Total Approved Allocation) less column 19 (Approved Accumulated Expenditures), calculated on a project-by-project basis.

Relationship to other schedules:

• Column 13.1 (Current Year Capital Expenditures - Land) + column 17.1 (Capitalized Interest - Land) populates Schedule 3, item 1.1.

• Column 13.2 (Current Year Capital Expenditures - Building) + column 17.2 (Capitalized Interest - Non-Land) populates Schedule 3, item 1.2.

• Column 13.3 (Current Year Capital Expenditures - Moveable Type Assets) populates Schedule 3.1, item 1.5 (this is then forwarded to Schedule 3, item 1.3, and Schedule 3A, item 2.3).

• Column 17.1 (Capitalized Interest - Land) populates Schedule 3, item 1.5.

• Column 17.2 (Capitalized Interest - Non-Land) populates Schedule 3, item 1.6.

• The sum of columns 9 and 10 (additional approved prior year expenditures related to capital and operating expenses) populates Schedule 3A, item 1.3.1.

• Column 10.1 (Additional Approved Prior Years’ ARO Abatement Spending) populates Schedule 3A, item 1.3.3.

• The sum of columns 8.2 and 8.3 (Additional Approved Prior Years’ Capital Expenditures for both building and moveable type assets) is added to the amount from Schedule 5.1, column 4, and the total populates Schedule 5.3, item, 2.3, column 3.

• Column 16 (Approved Current Year Expenditures) populates Schedule 3A at items 3 (for capital), 1.3 (for operating expenses), and 1.3.2 (for ARO abatement spending). In cases where the total in-year expenditures for a project exceed the approved in-year expenditures, approved expenditures will first be applied to ARO abatement spending, then capital additions before any remaining allocation is applied to operating expenses, on a project-by-project basis.

Schedule 3.4 - Capital Expenditure Detail and ARO Abatement Spending

Report detailed expenditures according to the expenditure categories listed in this schedule for:

• School Condition Improvement (SCI) - Restricted (70%)
• School Condition Improvement (SCI) - Unrestricted (30%)
• School Renewal
• POD - Regular
• POD - Exempted
• POD - Other
• COVID-19 Resilience Infrastructure Stream (CVRIS) - 80%
• COVID-19 Resilience Infrastructure Stream (CVRIS) - 20%

During the Financial Statements and March Report cycles, expenditures for all columns are loaded by the ministry based on board entry into the VFA system on a daily basis. During Estimates and Revised Estimates, school boards should enter these expenditures directly in EFIS. School boards are required to report the expenditures in the categories shown in the schedule.

Expenditures reported in VFA should exclude capitalized interest. School boards should report capitalized interest, if applicable, separately in this schedule at item 2.11.

Item 3.0 (ARO Abatement) is for school boards to report ARO abatement spending. This represents a reduction of an ARO liability instead of a capital addition or operating expense. To the extent that a school board has available approval room or deferred revenue, amounts entered on this line will be loaded to Schedule 3A, item 1.3.2, in the corresponding column.

The components that make up the expenditure categories are listed below. For more detailed explanation of the expenditures components, please refer to the Uniformat Classification.

F2020 Hazardous Component Abatement is disabled and a new ARO abatement spending category has been enabled in VFA. ARO abatement should be reported under Uniformat category F2030 for each applicable program:

• F203001 | Asbestos - Building Structure and Systems
• F203002 | Asbestos - Interior and Site
• F203003 | Fuel Tanks
• F203004 | Drinking Water Wells
• F203005 | Monitoring Wells
• F203006 | Fire Water Holding Tank
• F203007 | Lab Equipment
• F203008 | Other

Reporting of SCI, CVRIS-80%, CVRIS-20% and the use of the data to effect transfer payment in various submission cycles are as follows:

• Estimates and Revised Estimates - school boards are required to report estimated expenditures in this schedule.

• March Report - school boards are required to report actual 7 months’ expenditures in VFA, which the ministry will load into Schedule 23. School boards will get an interim funding payment based on the eligible expenditures reported.

• Financial Statements - the expenditures in this schedule will be populated from the data input in VFA, which will be used to calculate the final payment of eligible funding in 2025-26 after Financial Statements submission.

Additional notes on reporting:

• In the Financial Statements and March Report, CVRIS expenditures including ARO abatement are reported at 100% in VFA and are split automatically by the ministry into the two columns. In the Estimates and Revised Estimates, please split CVRIS expenditures into 80% and 20% on this form.

• In the Financial Statements and March Report, SCI expenditures excluding ARO abatement are reported at 100% in VFA and are split automatically by the ministry into the two columns. For ARO abatement funded by SCI, these are reported separately in VFA for SCI-Restricted and SCI-Unrestricted based on the Uniformat code:

  • F203001 (Asbestos - Building Structure and Systems) is mapped to SCI-Restricted (70%)

  • F203002, F203003, F203004, F203005, F203006, F203007, and F203008 are mapped to SCI-Unrestricted (30%)

  For F203001, if the reported expenditures in VFA exceed the available approval room for SCI-Restricted, the excess expenditures will be added to the ARO abatement expenditures loaded to the SCI-Unrestricted column.

  In the Estimates and Revised Estimates, please split all SCI expenditures into 70% and 30% on this form.

• For SCI, school boards are restricted to use 70% of their funding to address major building components (for example, foundations, roofs, windows) and systems (for example, HVAC and plumbing) and the remaining 30% to address the above listed building components, or alternatively, building interiors and surrounding site components (for example, utilities, parking and pavements).

• For School Renewal, data entry for Land at item 1.1 is permitted, but only expenditures on land improvements with infinite lives should be entered here.

• For notes on POD reporting, please refer to the Proceeds of Disposition paragraph in the instructions for Schedule 5.1. For POD-Regular, per Memorandum 2015: B13 80% of the total in-year expenditures under this column must be spent on Substructure (item 2.1), Shell, (item 2.2), and Services (item 2.4). This requirement is reflected in Error_SC3.4_2. Please note that any amounts spent on ARO abatement (item 3.0) are excluded from this calculation.

Relationship to other schedules:

• Each column on this schedule populates the corresponding column on Schedule 3 as follows:
  • Item 1.3 (Land - Detail) populates Schedule 3, item 1.1.
  • Item 1.2 (Land - Capitalized Interest) populates Schedule 3, item 1.5.
  • Item 2.12 (Buildings and Other Non-Moveable Type Assets - Detail) populates Schedule 3, item 1.2.
  • Item 2.11 (Buildings and Other Non-Moveable Type Assets - Capitalized Interest) populates Schedule 3, item 1.6.
  • Item 3.0 (ARO Abatement) populates Schedule 3A, item 1.3.2, to the extent that there is sufficient approval room or deferred revenue available.

Schedule 3.5 - FDK Accommodation Allocation

This schedule calculates the funding for eligible capital expenditures as well as eligible operating expenses related to Full Day Kindergarten (FDK).

• Items 1 to 2 calculate the remaining FDK approval room for 2025-26. The approved capital expenditures before 2025-26 are preloaded at item 2.1 and the approved operating expenses for FDK before 2025-26 are preloaded at item 2.2.

  • The total values from the start of the program through the 2023-24 school year are preloaded from the 2023-24 Financial Statements, and are not adjustable.

  • The amounts from the prior year are preloaded from the 2024-25 Revised Estimates. In the Estimates and Revised Estimates cycles only, the values in this column can be adjusted to the latest data available, if applicable.

• Items 3.1 to 3.3 are split into 2 categories: one for the total of projects with individual project cost under $250,000 and one for total of projects with individual project cost equal to or greater than $250,000.

  • Item 3.1 (Construction Costs): Enter the amount of construction costs for the current year.

  • Item 3.2 (Portable Purchases): Enter the expenditures for portable purchases in the current year.

  • Item 3.3 (Furniture and Equipment Purchases): Enter the amount of furniture and equipment purchases for the current year.

• 5% of the maximum FDK allocation can be spent on operating expenses to address FDK temporary accommodation needs, such as portable relocation costs or operating leases. On an annual basis, only up to 2.5% of the maximum FDK allocation can be spent for these purposes. The calculation of allowable FDK operating expenses is at items 4.1 to 4.

• In-year operating expenses funded by FDK are input at items 5.1 and 5.2:

  • Item 5.1 (Portable Relocation Cost): Enter the expenses for portable relocations.

  • Item 5.2 (Operating Portable Leasing Cost): Enter the amount of operating portable leasing costs.

• The cumulative funding for FDK operating expenses is limited to 5% of the maximum FDK allocation and the calculation of this cap and the current year’s allocation is at items 5.4 to 5.

Schedule 3A - Capital Grants Receivable and Use of Deferred Revenues

This form is used to calculate the capital grants receivable and use of deferred revenues for capital projects. It uses data entered on the other Schedule 3-series forms, with minimal data input directly onto this form. It compares spending on capitalized items versus the approval room available. The school board’s receivable, if any, is calculated on this screen. Lastly, the schedule shows the remaining approval room to be used in future years, or the capital shortfall.

Columns 1 to 8.2 - Capital Grants Receivable

Columns 1 to 8.2 represent funding sources that provide an approval room under which the school board can spend. Spending on capital up to the approved amount will generate a receivable from the province.

Approvals / Allocations Available

Items 1.1 to 1.3.3 are used to calculate item 1.4, the total available approval room for 2025-26.

• Item 1.1 (Remaining Approved Amounts or Opening Deferred Revenue) is the available approval room as at September 1, 2025, for existing programs. The amounts are populated from the 2024-25 Revised Estimates. In the Estimates and Revised Estimates cycles only, the values can be adjusted to the latest data available, if applicable.

  • For columns 2 to 6, the amount is calculated based on the prior year’s total project allocations less approved prior years’ expenditures (Schedule 3.2 column 5), less any amounts related to projects removed from the regulation tables since the previous year; to correct an amount, enter any updates to prior year expenditures and approved prior years’ expenditures directly on Schedule 3.2 to see the revised remaining approval room here.

• Item 1.2 (In-year Approvals and Allocations) represents the approvals in the current school year.

  • There are no amounts populated for Full Day Kindergarten in column 1 since all funding under the program has been fully allocated.

  • In-year approvals for School Condition Improvement (columns 7 and 8) are automatically populated based on the 2025-26 funding regulation table.

  • Funding for Capital Priorities MCP (column 2), Capital Priorities Land (column 3), Child Care Capital (column 4), EarlyON Child and Family Centre Capital (column 5), and Community Hub Replacement (column 6) are populated from the allocations of newly added projects and additional approval given to existing projects on Schedule 3.2.

  • There are no amounts populated for COVID-19 Resilience Infrastructure Stream (CVRIS) in columns 8.1 and 8.2 since all approvals under this program occurred in the 2020-21 school year.

• Item 1.3 (Amounts Used to Fund Eligible Operating) is only applicable for the Full Day Kindergarten, Capital Priorities MCP, Capital Priorities Land, Child Care Capital, CVRIS-80% and CVRIS-20% columns:

  • For FDK (column 1), the amount is populated from Schedule 3.5, item 5. It represents operating expenses related to FDK that reduce the remaining approval room at item 1.4.

  • For columns 2, 3 and 4 (Capital Priorities MCP, Capital Priorities Land, Child Care Capital), the amount is populated from Schedule 3.2 as the approved portion of column 15 (Current Year Operating Expenses). This is calculated on a project-by-project basis and depends on the remaining approved current year expenditures after first applying approval room to any ARO abatement spending and capital expenditures incurred on the project. Therefore, for each project it is calculated as the lesser of current year operating expenses and (approved current year expenditures less amounts applied to ARO abatement less total current year capital expenditures, 0 if negative); and the sum of this calculation for each project is loaded to Schedule 3A, item 1.3.

  • For CVRIS-80% and CVRIS-20% (columns 8.1 and 8.2), input the eligible operating expenses in the Estimates and Revised Estimates cycles. In the Financial Statements, the values are populated from data entry in VFA. The operating expenses for this funding source are eligible expenditures which cannot be capitalized under the school board’s capital asset policy.

• Item 1.3.1 (Amounts Applied to Prior Years’ Expenditures - Non-ARO) is only applicable to the Capital Priorities MCP, Capital Priorities Land, Child Care Capital, EarlyON Child and Family Centre Capital, and Community Hub Replacement columns. This represents additional non-ARO capital grant receivable due to retroactive approval of previously unsupported expenditures. The amount on this line is loaded from the total on Schedule 3.2, column 7 (Additional Allocation to be Applied to Prior Year Unsupported Expenditures) less column 10.1 (Additional Approved Prior Years’ ARO Abatement Spending).

• Item 1.3.2 (Amounts Applied to ARO Abatement Spending) is only applicable to the Capital Priorities MCP, Capital Priorities Land, Child Care Capital, SCI-70%, SCI-30%, CVRIS-80% and CVRIS-20% columns:

  • For columns 2, 3, and 4 (Capital Priorities MCP, Capital Priorities Land, Child Care Capital), the amount is populated from Schedule 3.2 as the approved portion of column 15.1 (Current Year Amounts Applied to ARO Abatement Spending). This is calculated on a project-by-project basis and is equal to the lower of remaining allocation available (Schedule 3.2, column 12) and the ARO abatement expenditures (Schedule 3.2, column 15.1).
  • For columns 7 and 8 (SCI-70%, SCI-30%) and columns 8.1 and 8.2 (CVRIS-80%, CVRIS-20%), the amount is populated from Schedule 3.4 as the approved portion of item 3.0 (ARO Abatement). This is calculated as the lower of the available approval room (Schedule 3A, item 1.1 + 1.2) and the ARO abatement spending (Schedule 3.4, item 3.0).

• Item 1.3.3 (Amounts Applied to Prior Years’ Expenditures - ARO) is only applicable to the Capital Priorities MCP, Capital Priorities Land, and Child Care Capital columns. The value loaded here is the total from Schedule 3.2, column 10.1 (Additional Approved Prior Years’ ARO Abatement Spending).

• Item 1.4 (Capital Grants or Deferred Revenue Available) equals item 1.1 plus item 1.2 less item 1.3 less item 1.3.1 less item 1.3.2.

Eligible Capital Expenditure

Items 2.1 to 2.4 are populated based on data reported on Schedule 3. School boards report the capital expenditures by three asset categories: land, buildings, and moveable type assets. Grants for depreciable items go to DCC; whereas grants for non-depreciable items (land and land improvements with infinite lives) go to revenue per Public Sector Accounting Standard PS 3410 (Government Transfers).

For columns 1 to 8.2, the “eligible capital expenditure” equals the total capital expenditures less capitalized interest. Please note that short-term interest funding is provided for these funding sources (with the exception of CVRIS), and calculated separately on Section 8A on the eligible not permanently financed capital expenditures before payment.

Capital Grants Receivable or Application of Deferred Revenue

These lines show the calculation of the school board’s capital grant receivable from the province. To the extent the school board spent within its approval room, the board will record a receivable for its eligible capital expenditures. The capital receivable is calculated on this schedule for Full Day Kindergarten, the two SCI allocations and the two CVRIS allocations, whereas the receivable is populated from Schedule 3.2 for Capital Priorities - MCP, Capital Priorities - Land, Child Care Capital, EarlyON Child and Family Centre Capital, and Community Hub Replacement.

• For all columns except Capital Priorities Land, input the amount of the capital receivable related to land expenditures at item 3.1 and any remaining capital receivable will be allocated to the non-land amount at item 3.2.

• For Capital Priorities Land, input any receivable related to land improvements with finite lives at item 3.2, and any remaining receivable will be allocated to land at item 3.1.

Remaining Approval Room

The total remaining approval room is shown at item 4.1. An amount is shown here if capital expenditures at item 2.4 were less than the approval room calculated at item 1.4.

Capital Shortfall

The total capital shortfall is shown at item 5.3. An amount is shown here if the eligible capital expenditures excluding capitalized interest at item 2.4 exceed the capital grants receivable at item 3; an additional shortfall related to capitalized interest (at item 6.2) is also included, if applicable.

• The capital shortfall is split into land and non-land. Please note that the capitalized interest shortfall at item 6.2 is included in non-land (item 5.2) for columns 1 through 2 and columns 4 through 8.2, but for column 3 it is included in land (item 5.1).

• A capital shortfall on land is further tracked on Schedule 5.6 (Revenues Recognized for Land Continuity) at items 2.1 to 2.4.

• A capital shortfall on non-land (i.e. depreciable assets) is further tracked on Schedule 5.3 (Deferred Capital Contributions Continuity), items 2.1.1 to 2.2.

Capital Shortfall Related to Capitalized Interest

The allocations for capital short term interest are shown at item 6.1. These amounts are populated from Section 8A Short Term Interest on Capital Component, item 1. The capitalized interest shortfall is calculated at item 6.2 and assumes that the entire allocation relates to non-land for columns 1 through 2 and columns 4 to 8.2, and land for column 3. The shortfall is calculated by subtracting the capitalized interest reported at Schedule 3, item 1.6 for columns 1 through 2 and columns 4 to 8 and Schedule 3, item 1.5 for column 3 from the allocation for capital short term interest at item 6.1.

Columns 9 to 19 - Capital Deferred Revenues

Columns 9 to 18 represent funding sources that are capital deferred revenues, which fund capital expenditures including land. These are amounts that have been received up-front in cash, but have not yet been spent on capital. Spending in these categories will not generate a receivable from the province.

Column 19 represents unfunded capital expenditures which have no capital funding source for the expenditure, or that the school board is using operating resources to fund. These expenditures will create a capital shortfall.

Overspending in Other Deferred Revenue

It may occur that a school board overspends in one ‘other deferred revenue’ category, but has another type of ‘other deferred revenue’ available. If this situation occurs, record the overspending in column 19, under the ‘other’ category, NOT under the ‘other deferred revenue’ category (column 18). If this is not done, then the overspending will fall under the ‘other deferred revenue’ category, for which the spending was not authorized.

Approvals / Allocations Available

Items 1.1 to 1.3.3 are used to calculate item 1.4, the total deferred revenues available at the beginning of 2025-26.

Item 1.1 (Remaining Approved Amounts or Opening Deferred Revenue) is the deferred revenue available as at September 1, 2025, for existing programs. The amounts are populated from the Schedule 5.1 deferred revenues opening balances, and can be overwritten on that schedule with the latest data available.

Item 1.2 (In-year Approvals and Allocations and Interest Earned on Deferred Revenues) is the total of the contributions received in-year plus the earnings on deferred revenue and deferred revenue adjustment for each applicable capital deferred revenue category. These amounts are populated from Schedule 5.1 columns 2, 2.1, and 3.

Item 1.3 (Amounts Used to Fund Eligible Operating):

• The amounts in the Temporary Accommodation and Rural and Northern Education Fund columns are loaded from the related Data Form A2 reports, item 4.

• The amount in the EDC column is an input cell in the Estimates and Revised Estimates cycles. School boards should enter any EDC operating expenses for the year, which will reduce the deferred revenue balance available for capital expenditures. In the Financial Statements cycle, the value is loaded from Appendix D1 (lesser of Appendix D1 items 3.11 and 4.4.2).

• The cells in the POD-Exempted and POD-Other columns are open for input.

Item 1.3.1 (Amounts Applied to Prior Years’ Expenditures - non-ARO):

• For the EDC column, this represents funding applied towards an accumulated deficit carried forward from the previous year. It’s an input cell in the Estimates and Revised Estimates cycles, and loaded from Appendix D1, items 4.1 + 4.4.2 in the Financial Statements.

• The cells in the POD-Exempted and POD-Other columns are open for input; the cell in the POD-Regular column is loaded from input on Schedule 5.1, item 13.3, column 4.

Item 1.3.2 (Amounts Applied to ARO Abatement Spending) is only applicable to the columns for Temporary Accommodation, Retrofitting School Space for Child Care, School Renewal, EDC, POD (Regular, Exempted, and Other), Other Deferred Revenue, and Other:

• For column 9 (Temporary Accommodation), the amount is calculated as the transfer to revenue for ARO abatement (Data Form A2-10 Temporary Accommodation, item 2.2) minus the amount input on Schedule 3A, item 1.3.3 for revenue applied to prior years’ unsupported ARO abatement.

• For column 15 (School Renewal), the amount is calculated as the transfer to revenue for ARO abatement (Data Form A2 School Renewal, item 2.2) less the portion that relates to prior years’ ARO abatement spending (Schedule 3A, item 1.3.3).

• For columns 17, 17.1, and 17.2 (the three POD funding sources), the amount is populated from Schedule 3.4 as the approved portion of the ARO Abatement line (Schedule 3.4, item 3.0). This is calculated as the lower of available allocation in the year (Schedule 3A, item 1.1 + 1.2) and the ARO abatement expenditures (Schedule 3.4, item 3.0).

• For column 16 (EDC), the amount is input in the Estimates and Revised Estimates cycles, and loaded from Appendix D1 (item 4.4.1, column 7) in the Financial Statements cycle.

• For columns 12, 18, and 19 (Retrofitting School Space for Child Care, Other Deferred Revenue and Other), the amount is entered directly on Schedule 3A. The value entered in column 19 represents ARO abatement spending that did not have corresponding revenues, so it should be equal to the total ARO liability abatement (Schedule 5.7, column 8, item 16) minus the total ARO abatement revenues entered in the other columns on Schedule 3A, item 1.3.2. Unless a school board anticipates receiving future revenues to cover current year unsupported ARO abatement reported in column 19, it is expected that there will be a corresponding entry on Schedule 5 to apply some available accumulated surplus to the Asset Retirement Obligations line (Schedule 5, item 4.6). There is a warning message (Warning_SC3A_1) to remind school boards of this entry.

Item 1.3.3 (Amounts Applied to Prior Years’ Expenditures - ARO) is only applicable to the columns for Temporary Accommodation, School Renewal, EDC, POD (Regular, Exempted, and Other), and Other Deferred Revenue.

• For columns 9, 17, 17.1, 17.2, and 18 (Temporary Accommodation, the three POD funding sources, and Other Deferred Revenue), the amount is input directly on Schedule 3A.

• For column 15 (School Renewal), the value loaded is the lower of available allocation (Schedule 3A, items 1.1 + 1.2) and Data Form A2 School Renewal, item 2.1.1 (Prior Year ARO Abatement Spending).

• For column 16 (EDC), the value is input in the Estimates and Revised Estimates cycles, and loaded from Appendix D1, item 4.2.1 (…..EDC Amount Transferred to Revenue related to Prior Year Expenditures - ARO), column 7 in the Financial Statements cycle.

Item 1.4 (Capital Grants or Deferred Revenue Available) equals item 1.1 plus item 1.2 less items 1.3, 1.3.1, 1.3.2, and 1.3.3.

Eligible Capital Expenditure

Items 2.1 to 2.4 are populated based on data reported on Schedule 3. School boards report the capital expenditures by three assets categories: land, buildings, and moveable type assets. Grants on depreciable items go to DCC; whereas grants on non-depreciable items (land and land improvements with infinite lives) go to revenue per Public Sector Accounting Standard PS 3410 (Government Transfers).

For columns 9 to 19, the “eligible capital expenditure” equals the total capital expenditures including capitalized interest.

Capital Grants Receivable or Application of Deferred Revenue

This category is divided into land and non-land, and shows the amount of deferred revenue applied to land or non-land expenditures. Item 3 shows the amount to be transferred out of deferred revenue, calculated as the lesser of item 1.4 (Capital Grants or Deferred Revenue Available) and item 2.4 (Eligible Capital Expenditure).

At item 3.1, indicate the portion of capital deferred revenue to be applied towards spending on land.

• For the EDC column, the application of deferred revenues for use at items 3.1 and 3.2 are input cells in the Estimates and Revised Estimates. In the Financial Statements, item 3.1 equals Appendix D1 item 4.4.2 minus Schedule 3A item 1.3; item 3.2 equals Appendix D1 item 4.3.

• For the columns related to Temporary Accommodation, Retrofitting School Space for Child Care, School Generated Funds, School Renewal, POD-Exempted, POD-Other, and Other Deferred Revenue, these deferred revenues can be applied to land or non-land spending. Unless the funding sources specifically allow the use of funds to purchase land, typically the land expenditures allowed under these funding sources are for land improvements with infinite lives only. Input the amount of the deferred revenues applied to land expenditures at item 3.1, if any, and the remaining deferred revenues will be allocated to the non-land amount at item 3.2.

Remaining Approval Room

This line is not applicable for columns 9 to 19.

Capital Shortfall

The total capital shortfall is shown at item 5.3. An amount is shown here if the eligible capital expenditures at item 2.4 exceed the application of deferred revenue at item 3. The capital shortfall is split into land and non-land.

• A capital shortfall on land is further tracked on Schedule 5.6 (Revenues Recognized for Land Continuity), items 2.1 to 2.4.

• A capital shortfall on non-land (i.e. depreciable assets) is further tracked on Schedule 5.3 (Deferred Capital Contributions Continuity), items 2.1.1 to 2.2.

• The closing deferred revenue balance is tracked on Schedule 5.1 (Deferred Revenue).

Relationship to other schedules:

• The total non-land capital shortfall at item 5.2, column 20 is forwarded to Schedule 5.3, item 2.2, column 2.

• The COVID-19 Resilience Infrastructure Stream (CVRIS 80%) at item 3.2, column 8.1 is forwarded to Schedule 5.3, item 2.4, column 2 and is included as part of the DCC additions related to third parties.

• Items 2.1 to 2.4 (Eligible Capital Expenditure) are loaded from Schedule 3, items 1.8.1 to 1.8.4.

• Item 1.3.1 (Amounts Applied to Prior Years’ Expenditures - Non-ARO), columns 2 to 4, is calculated as the total from Schedule 3.2, columns 9 + 10.

• Item 1.3.2 (Amounts Applied to ARO Abatement Spending), columns 2 to 4, is calculated as the sum of supported ARO abatement spending for all projects on Schedule 3.2, where each project’s supported value is the lesser of amounts in column 15.1 and column 16.

• Item 1.3.2 (Amounts Applied to ARO Abatement Spending), columns 7, 8, 8.1, 8.2, and 17 to 17.2 (SCI, CVRIS, and POD), is calculated as the lesser of Schedule 3.4 item 3.0 and available funding from Schedule 3A, item 1.1 + 1.2.

• Item 1.3.3 (Amounts Applied to Prior Years’ Expenditures - ARO), columns 2 to 4, is loaded from Schedule 3.2, column 10.1.

• The total value calculated for current year ARO abatement spending at item 1.3.2, column 20 should be equal to the total ARO liability abatement entered on Schedule 5.7, item 16, column 8.

• Revenue related to ARO abatement that appears at items 1.3.2 (Amounts Applied to ARO Abatement Spending) and 1.3.3 (Amounts Applied to Prior Years’ Expenditures - ARO), for funding sources paid as a capital grant in columns 2 to 8.2 (as applicable), is flowed to Section 1A, item 4.3 (Capital Grants - ARO Abatement). For capital funding sources paid through deferred revenue (columns 9 to 17.2, as applicable), transfers to revenue for ARO abatement are flowed to Schedule 5.1 Capital, column 6 (Transferred to Revenue) on the related line. For capital funding sources paid through other deferred revenue (column 18), transfers to revenue for ARO abatement should be recorded on Schedule 5.1 Capital, column 6 (Transferred to Revenue) on the related line.

Schedule 3C - Tangible Capital Asset Continuity

Amounts that are capitalized as per the TCA Guide and are accounted for under Public Sector Accounting Standard PS 3150 are recorded on Schedule 3C. School boards are required to input capital asset activity from September 1, 2025 to August 31, 2026 for all their capitalized assets.

• In the Financial Statements, the land, land improvement, building, construction in progress and pre-construction/pre-acquisition activities in the school year are reported at asset level.

• In the Estimates and Revised Estimates, school boards enter all amounts at asset category level.

• In all cycles, activities for other asset classes (portables, moveable type assets, leasehold improvements, and capital leased assets) are reported at total asset category level. However, please note that in the Financial Statements the moveable type assets are recorded at a more detailed category level (e.g., equipment - 5 years, equipment - 10 years, etc.).

This schedule has three input tabs: TCA Gross Book Value, TCA Accum. Amort, and TCA NBV & POD.

• At item 7 (TCA - Non-Land re: Public Private Partnerships (P3)), which appears on all three tabs, enter the portion of total TCA-Non-Land values that relate to P3 financial liabilities or performance obligations that are recorded on Schedule 5.8. These will be excluded from the values loaded to Schedule 5.3 for the deferred capital contributions calculations.

• Per the TCA Guide, leasehold improvements are applicable for assets under operating leases only.

TAB: TCA Gross Book Value

Column 1: Opening Balance September 1

The opening balances on the gross book value and accumulated amortization tabs are pre-populated from the 2024-25 board-submitted Estimates closing balances.

Column 2: Adjustments to Opening Balance

Use column 2 to adjust the pre-loaded opening balance to the latest available data, if necessary. In Revised Estimates, the adjustment, if any, plus the pre-loaded opening balance should agree to the closing balance of last year’s Financial Statements.

Column 3: Transfers Between Asset Class

Use column 3 to transfer from the Assets in Service category to Assets Permanently Removed from Service, and vice-versa. All asset transfers from Capital Leased Assets to Assets Permanently Removed from Service and vice-versa would also be reported here. Note that the amounts in this column should net to zero.

Column 4: Additions and Betterments

Use column 4 to record any additions or betterments in the year. The total additions and betterments should equal the total capital expenditures for the year on Schedule 3, item 1.4, column 20. The cells on Schedule 3C are not populated from Schedule 3 because there is less detail in the Schedule 3 categories, and will allow school boards to record additions to leased assets.

Column 5: Disposals / Deemed Disposals

Use column 5 to record disposals and deemed disposals in the year. These should be entered as a negative amount.

Column 6: Transfers to/from CIP

Use column 6 to transfer from the Construction in Progress category to Assets in Service. Please note that the amounts in this column should net to zero.

Column 7: Write Downs

Use column 7 to report write downs on the cost of land, land improvements with infinite lives, or pre-acquisition costs. Negative amounts should be input in this column.

Column 8: Transfer to Financial Assets

Use column 8 to report transfers to assets held for sale. Please refer to the Schedule 3D instructions for the criteria for an asset held for sale to be recognized as a financial asset. Negative amounts should be input in this column.

TAB: TCA Accumulated Amortization

On this tab, enter the transfers between asset classes, amortization expense, write-downs, deemed disposals, and transfers to financial assets. Disposals/deemed disposals should be entered as a negative amount.

TAB: NBV & POD

On the NBV screen, enter any proceeds of disposition (POD), gain on disposal and loss on disposal for all assets. In the Financial Statements, the gain/loss on disposal of restricted assets is calculated based on information entered on the TCA detail form.

• There should be only either a net gain or net loss on disposal to be reported on pooled assets.

• On disposal of assets not on a pooled basis, school boards can choose to report a gain/loss on disposal on an asset by asset basis or on a net basis.

• For restricted assets, the POD and gain/loss on disposal is calculated on an asset by asset basis. Note that the gain on disposal for the assets being restricted under Ontario Regulation 193/10 Restricted Purpose Revenues is recorded in deferred revenue on Schedule 5.1, items 13.1 to 13.3. Therefore, the loss on disposal for the restricted assets and the gains or losses on sale of assets not restricted by the above regulation are recognized in the Consolidated Statement of Operations.

Relationship to other schedules:

• The total capital expenditures for the year on Schedule 3, item 1.4, column 20 should equal the total additions and betterments on Schedule 3C Tangible Capital Asset Continuity - Gross Book Value excluding amounts related to P3s (item 6 less item 7, column 4). This is enforced through error message Error_SC3C_8.

• Gains on disposal for the assets being restricted under Ontario Regulation 193/10, Restricted Purpose Revenues, are recorded in deferred revenue on Schedule 5.1, items 13.1 to 13.3. The loss on disposal for restricted assets and the gain or loss on sale for assets not restricted by the above regulation is recognized in the Consolidated Statement of Operations (Schedule 1.1).

• The net book value of transfers to financial assets are loaded to Schedule 3D-TCA, column 3 (Assets Held for Sale - In-Year Additions), at an asset category level in the Estimates and Revised Estimates. In the Financial Statements, the net book value of transfers to financial assets are loaded at an asset level to the Schedule 3D Assets Held for Sale - Details tab.

• The net book value of depreciable TCA (at item 6.2), excluding amounts related to P3s that are reported at item 7, is loaded to Schedule 5.3, item 2.0.

Schedule 3D - Assets Held for Sale

This schedule conforms to PSAB standards relating to assets that are presented for sale during the fiscal period. When TCA meet the criteria under PS 1201.055, they are moved out of TCA and into the financial asset category called assets held for sale (AHFS). These criteria are:

1. prior to the date of the financial statements, the government body, management board or an individual with the appropriate level of authority commits the government to selling the asset;
2. the asset is in a condition to be sold;
3. the asset is publicly seen to be for sale;
4. there is an active market for the asset;
5. there is a plan in place for selling the asset; and
6. it is reasonably anticipated that the sale to a purchaser external to the government reporting entity will be completed within one year of the financial statement date.

School boards should only transfer the asset to AHFS when all six criteria are met.

• An asset that is permanently removed from service (school closed) but not declared as a surplus asset is not an AHFS.
• An asset that is declared a surplus asset but not yet put on the market (circulate according to Reg. 444/98) is not an AHFS.
• For an asset that is already in the circulation process but no buyer submits any offer by the financial statement date, school boards should assess the market conditions and be cautious whether to report that asset as an AHFS or TCA.
• If there is an offer but the transaction is not expected to complete within one year of the financial statements date, a school board should not transfer to AHFS.

Financial assets are subject to valuation allowances such that the assets are reflected at their net recoverable or other appropriate value (PS 1201.053). TCA may be written down upon transfer to financial assets; it is not possible to write up TCA. TCA that are in the process of being sold, but that are not yet sold at the financial statements date, would be transferred to financial assets. This would generally apply to land and buildings, since minor TCA is likely to be sold in the year, or is disposed of after being fully depreciated.

Refer to the Fall 2011 Training Session slides for the journal entries supporting the proceeds of disposition transactions for assets held for sale.

Schedule 3D is divided into five categories: land and land improvements with infinite lives (non-depreciable), land improvements with finite lives (depreciable), buildings (40 years), other buildings, and buildings permanently removed from service. Other categories, such as furniture and equipment, are not expected to become assets held for sale.

• In the Estimates and Revised Estimtaes, this schedule has three tabs (AHFS - TCA, AHFS - ARO, and AHFS - Total) where school boards input transactions at an asset category level. Asset-level details are not required.

• In the Financial Statements, there is a fourth tab (Assets Held for Sale - Details) where all AHFS are pre-populated at an asset level. An asset is reported as an AHFS on Schedule 3D either if it has been brought forward from the prior year or if there was an in-year transfer from TCA to AHFS (Schedule 3C/E to Schedule 3D). All data entry in the Financial Statements is done directly on this last tab; the first three tabs display summarized AHFS data at an asset category level based on this input.

TAB: AHFS - TCA

The data in the columns are as follows:

Column 1: Opening Balance September 1

The amounts are pre-loaded from last year’s board-submitted Estimates. Adjustments are not permitted in this column.

Column 2: Adjustments to Opening Balance

This column allows school boards to adjust the pre-loaded opening balances to reflect the latest data. In Revised Estimates, the adjustment, if any, plus the pre-loaded opening balance should agree to the closing balance of the prior year Financial Statements.

Column 3: Assets Held for Sale - In-Year Additions

The amounts are populated from Schedule 3C, which equal the difference between the amounts reported under the Transfer to Financial Assets column on the cost and accumulated amortization tabs.

Column 4: Additional Expenditures on AHFS

Normally, if there are expenditures on Assets Held for Sale they are expensed during the year. However, if the amount is material, please consult with your auditors to see if it qualifies for adding it to the AHFS.

Column 5: In-Year Disposals

Report any in-year decreases to the assets held for sale as a negative amount. This will occur when the school board has disposed of the asset.

Column 6: Closing Balance August 31

The closing balance is calculated as the sum of the opening balance, in-year additions, additional expenditures, and in-year disposals columns.

Column 7: Proceeds of Disposition

Enter the proceeds of disposition on the sale of the assets held for sale.

Column 8: Gain on disposal

Input the sum of all gains on disposal from each asset being disposed. Positive values should be input in this column.

Column 9: Loss on disposal

Input the sum of all losses on disposal from each asset being disposed. Negative values should be input in this column.

Note that in the Financial Statements, there is no data entry; this tab displays summarized AHFS data for regular TCA at an asset category level, based on the detailed data from the Assets Held for Sale - Details tab.

TAB: AHFS - ARO

This tab captures assets held for sale detail for TCA-ARO assets. School boards must input assets held for sale activity from September 1, 2025 to August 31, 2026.

Column 11: ARO Opening Balance September 1

The opening balances are preloaded from the 2024-25 board-submitted Revised Estimates closing balances. Adjustments are not permitted in this column.

Column 12: ARO Adjustments to Opening Balance

This column allows school boards to adjust the pre-loaded opening balances to reflect the latest data. In Revised Estimates, the adjustment, if any, plus the pre-loaded opening balance should agree to the closing balance of the prior year Financial Statements.

Column 13: ARO Changes in the Estimate

Input changes in the TCA-ARO asset values due to changes in the estimates of the related ARO liabilities. These could arise from new information or a reassessment in the year. Negative values should be input in this column.

Column 14: ARO In-Year Additions

This column is loaded from Schedule 3E, as the net book value of amounts entered in the Transfer to Financial Assets columns (Schedule 3E-2 col. 15 minus Schedule 3E-1 column 7).

Column 15: ARO In-Year Disposals

Input disposals of AHFS-ARO in the year, which occur when the school board has disposed of the related asset. Negative values should be entered in this column.

Column 16: ARO Closing Balance August 31

This column is calculated as the sum of columns 11 to 15.

Column 17: ARO Revenue Recovery

Input the revenue recovery on AHFS-ARO by asset category, to reverse excess amortization taken on TCA-ARO in prior periods due to changes in estimates or disposal. Positive values should be input in this column. Please refer to the ARO Accounting Policies and Implementation Guide (Appendix G) document for examples of journal entries which may generate a revenue recovery on AHFS-ARO.

Column 18: ARO Loss

Input any losses on AHFS-ARO in the year, which may occur due to a disposal. Negative values should be entered in this column. Please refer to the ARO Accounting Policies and Implementation Guide (Appendix G) document for examples of journal entries which may generate a loss on AHFS-ARO.

Note that in the Financial Statements, there is no data entry on this tab; it displays summarized AHFS data for TCA-ARO at an asset category level, based on the detailed data from the Assets Held for Sale - Details tab.

TAB: AHFS - Total

This tab is simply the continuity of total AHFS activities from September 1, 2025 to August 31, 2026. It is the sum of amounts from Schedule 3D-1 (AHFS-TCA) and Schedule 3D-2 (AHFS-ARO). There is no data entry on this tab.

Relationship to Other Schedules:

• In the Estimates and Revised Estimates, the TCA in-year additions (column 3) are populated from Schedule 3C as the net transfer to financial assets (gross book value less accumulated amortization). In the Financial Statements this occurs at asset level, from Schedule 3C Detail Data to the Assets Held for Sale - Details tab.

• In the Estimates and Revised Estimates, the ARO in-year additions (column 14) are populated from Schedule 3E as the net transfer to financial assets (gross book value less accumulated amortization). In the Financial Statements this occurs at asset level, from Schedule 3E Detail Data to the Assets Held for Sale - Details tab.

• In the Financial Statements, the amounts reported on the Assets Held for Sale - Details tab are summarized by asset class on the AHFS-TCA and AHFS-ARO tabs.

Schedule 3E - Tangible Capital Asset Continuity - ARO

This schedule is similar to the Schedule 3C series, but includes only the TCA-ARO assets. School boards must input TCA-ARO capital asset activity from September 1, 2025 to August 31, 2026.

• In the Financial Statements, the land, land improvement, and building activities in the school year are reported at asset level. Once the data input into the Schedule 3E TCA ARO Detail Data input form is validated, the summarized information is loaded to this continuity schedule.

• In the Estimates and Revised Estimates, school boards enter all amounts at asset category level.

• In all cycles, activities for other asset classes (portables, moveable type assets, leasehold improvements, and capital leased assets) are reported at total asset category level. However, please note that in the Financial Statements the moveable type assets are recorded at a more detailed level (e.g., equipment - 5 years, equipment - 10 years, etc.).

Note that the lines for Construction In Progress and Pre-acquisition costs are closed for input on this schedule, because an ARO liability is incurred when a school board acquires control over an asset or begins to use it.

This schedule has three input tabs: TCA - ARO Gross Book Value, TCA - ARO Acc. Amort, and TCA - ARO NBV.

TAB: TCA - ARO Gross Book Value

This tab is for reporting changes in an estimate, liabilities incurred during the year, disposals, transfers between asset classes, and transfers to financial assets for TCA-ARO gross book value.

Column 1: ARO - Opening Balance September 1

The opening balances are pre-populated from the 2024-25 board-submitted Revised Estimates closing balances. Adjustments are not permitted in this column.

Column 2: ARO - Adjustments to Opening Balance

Input any adjustments to the opening balances of TCA-ARO assets’ gross book value at September 1, 2025, in this column. In Revised Estimates, the adjustment, if any, plus the pre-loaded opening balance should agree to the closing balance of the prior year Financial Statements.

Column 3: ARO - Changes in the Estimate

Input changes in the TCA-ARO asset values due to changes in the estimates of the related ARO liabilities. These could arise from new information or a reassessment in the year.

Column 4: ARO - Liabilities Incurred During the Year

Input increases in TCA-ARO asset values due to additional ARO liabilities incurred in the year.

Column 5: ARO - Disposals

Input TCA-ARO disposals, due to the sale or demolition of the related TCA asset. When ARO abatement occurs, there is no impact on TCA-ARO values; only the ARO liability is reduced. Negative values should be entered in this column.

Column 6: ARO - Transfers Between Asset Class

Use this column to transfer between the Assets in Service categories (Land Improvements, Buildings-40 years, Other Buildings, or Equipment) and the Assets Permanently Removed from Service category. All asset transfers from Capital Leased Assets to Assets Permanently Removed from Service or vice-versa are also to be reported here. Note that the amounts in this column should net to zero.

Column 7: ARO - Transfer to Financial Assets

Input any transfers from the Assets in Service categories (Land Improvements, Buildings-40 years, or Other Buildings) or the Assets Permanently Removed from Service category to assets held for sale in this column. Please refer to the Schedule 3D instructions for the criteria for assets held for sale. Negative values should be entered in this column.

Column 8: ARO - Closing Balance August 31

This column is calculated as the sum of columns 1 to 7.

TAB: TCA - ARO Accum. Amort

This tab is for reporting changes in an estimate, amortization expense, disposals, transfers between asset classes, and transfers to financial assets for TCA-ARO accumulated amortization. The instructions by column are the same as for the Gross Book Value tab but using accumulated amortization values, except for columns 11 and 12:

Column 11: ARO Accumulated Amortization - Changes in the Estimate

This is not used in most ARO reassessments, since they would only impact future amortization expenses; there is not a requirement to restate accumulated amortization for TCA-ARO when an ARO liability is reassessed. The exception is a rare situation where a reassessment of an ARO liability causes the liability value to be lower than the opening NBV of the TCA-ARO. Please refer to the ARO Accounting Policies and Implementation Guide (Appendix G) document for an example. Because of this, only negative values can be reported in this column.

Column 12: ARO Accumulated Amortization - Amortization Expense

Input amortization expenses in the year at asset category level. Please note that the remaining service life to be used for amortization of each TCA-ARO asset is the same as the related regular TCA asset.

TAB: TCA - ARO NBV

This tab displays the opening and closing net book values by asset category, and allows input of revenue recovery and loss.

Columns 17 & 18: ARO NBV - Closing Balance August 31, Opening Balance September 1

These columns calculate the opening and closing net book values by asset category, based on data in the Gross Book value and Accumulated Amortization tabs.

Column 19: ARO - Revenue Recovery

Input any revenue recovery on TCA-ARO assets by asset category, to reverse excess amortization taken on TCA-ARO in prior periods due to changes in estimates or disposal. Please refer to the ARO Accounting Policies and Implementation Guide (Appendix G) document for examples of journal entries which may generate a revenue recovery on ARO.

Column 20: ARO - Loss

Input any losses recorded on ARO by asset category, due to disposal. Please refer to the ARO Accounting Policies and Implementation Guide (Appendix G) document for examples of journal entries which may generate a loss on ARO. Negative values should be entered in this column.

Schedule 3F - Tangible Capital Asset Total Continuity Summary

This schedule is simply the continuity of total TCA activities from September 1, 2025 to August 31, 2026. It is the sum of amounts from Schedule 3C (Tangible Capital Assets) and Schedule 3E (Tangible Capital Assets - Asset Retirement Obligations). There is no data entry on this schedule.

Just like the underlying schedules (3C and 3E), there are three tabs: Gross Book Value, Accumulated Amortization, and Net Book Value. In cases where a column appears on both Schedules 3C and 3E, the amounts displayed here are summed. However, the following columns appear on only one of the two schedules:

• Columns that only apply to TCA (Schedule 3C)

  • Cost - Transfer to-from CIP
  • Cost - Write Downs
  • TCA Accumulated Amortization - Write Downs

• Columns that only apply to TCA-ARO (Schedule 3E):

  • ARO - Changes in the Estimate
  • ARO Accumulated Amortization - Changes in the Estimate

Please note that the TCA with ARO - Additions column is the sum of the Schedule 3C Cost - Additions and Betterments column and the Schedule 3E ARO - Liabilities Incurred in the Year column.

Schedule 3G - Purchased Intangibles

PSAB Guideline PSG-8 defines purchased intangibles as non-financial assets without physical substance that:

• Are held for use in the production or supply of goods and services, for rental to others, for administrative purposes or for the development, construction, maintenance or repair of other intangible assets or tangible capital assets.

• Have useful economic lives extending beyond one year.

• Are to be used on a continuing basis.

• Are purchased through an arm’s length exchange transaction between knowledgeable, willing parties that are under no compulsion to act.

• Are not for sale in the ordinary course of operations.

• Are not held as part of a collection.

This schedule tracks the continuity of purchased intangibles (PI) in the year. School boards must input PI activity from September 1, 2025 to August 31, 2026.

• Purchased intangibles should be capitalized on their acquisition date if the capitalization threshold of $10,000 is met.

• School boards must assess whether the useful life of a purchased intangible is finite or indefinite. Separate lines are included for each of these classes, as well as for PI that have been permanently removed from service.

• For PI with finite lives, amortization should be recorded on a straight-line basis over the useful life of the asset.

The schedule includes separate grids for continuity of PI cost, accumulated amortization, and net book value.

Column 1: PI Cost - Opening Balance September 1

The opening balances are preloaded from the 2024-25 board-submitted Revised Estimates closing balances. Adjustments are not permitted in this column.

Column 2: PI Cost - Adjustments to Opening Balance

This column may be used to adjust the loaded opening balances to the latest data available. In Revised Estimates, the adjustment, if any, plus the pre-loaded opening balance should agree to the closing balance of the prior year Financial Statements.

Column 3: PI Cost - Transfer Between Asset Classes

Use this column to transfer from one PI class to another, or to PI permanently removed from service. Note that the amounts in this column should net to zero.

Column 4: PI Cost - Additions

Input any PI additions in the year.

Column 5: PI Cost - Impairments

Input any impairments to PI with indefinite lives in this column. For PI with finite lives or those that have been permanently removed from service, any impairments would be recorded in column 13 (PI Accumulated Amortization - Impairments). Negative values should be entered in this column.

Column 6: PI Cost - Disposals

Input disposals of PI in this column. Negative values should be entered.

Column 7: PI Cost - Transfer to Financial Assets

Input any transfers to assets held for sale in this column. Please note that these will not be entered on Schedule 3D, which is applicable only to TCA; instead, if a school board has a PI held for sale at year end, they can record the net book value directly on Schedule 7 at item 1.4.2.2 in the Financial Statements. Negative values should be entered in this column.

Column 8: PI Cost - Closing Balance August 31

This column is calculated as the sum of columns 1 to 7.

Column 9: PI Accumulated Amortization - Opening Balance September 1

The opening balances are preloaded from the 2025-26 board-submitted Revised Estimates closing balances. Adjustments are not permitted in this column.

Column 10: PI Accumulated Amortization - Adjustments to Opening Balance

This column may be used to adjust the loaded opening balances to the latest data available. In Revised Estimates, the adjustment, if any, plus the pre-loaded opening balance should agree to the closing balance of the prior year Financial Statements.

Column 11: PI Accumulated Amortization - Transfer Between Asset Classes

Use this column to transfer from PI with finite lives to PI permanently removed from service, or vice-versa. Note that the amounts in this column should net to zero.

Column 12: PI Accumulated Amortization - Amortization Expense

Input any PI amortization expense in the year. This is only applicable to PI with finite lives.

Column 13: PI Accumulated Amortization - Impairments

Input any impairments to PI with finite lives or those permanently removed from service in this column. For PI with indefinite lives, any impairments would be recorded in column 5 (PI Cost - Impairments). Positive values should be entered in this column.

Column 14: PI Accumulated Amortization - Disposals

Input disposals of PI accumulated amortization in this column. Negative values should be entered.

Column 15: PI Accumulated Amortization - Transfer to Financial Assets

Input the removal of accumulated amortization for any transfers to assets held for sale in this column. Please note that these will not be entered on Schedule 3D, which is applicable only to TCA; instead, if a school board has a PI held for sale at year end, they can record the net book value directly on Schedule 7 at item 1.4.2.2 in the Financial Statements. Negative values should be entered in this column.

Column 16: PI Accumulated Amortization - Closing Balance August 31

This column is calculated as the sum of columns 9 to 15.

Columns 17 & 18: PI NBV - Closing Balance August 31, Opening Balance September 1

These columns calculate the opening and closing net book values by PI category, based on data from the cost and accumulated amortization grids.

Columns 19, 20, & 21: PI Proceeds of Disposition, Gain on Disposal, Loss on Disposal

Input the proceeds received from the sale of any PI, as well as the related gain or loss on disposal, if applicable.

Relationship to other schedules:

• The total amortization and impairments reported in columns 5, 12, and 13 should be equal to the total values entered on Schedule 10 for amortization and write downs in column 10, items 72, 73, 74, 75, and 76.

• The total loss on disposal reported in column 21 should be equal to the total values entered on Schedule 10 for loss on disposal in column 10, items 72.1, 73.1, 74.1, 75.1, and 76.1.

• In Financial Statements only, the value entered on Schedule 7 at item 1.4.2.2 (FP - Assets Held for Sale - Purchased Intangibles) should be greater than or equal to the net book value of the transfer to financial assets of purchased intangibles. This would be the difference between columns 7 (PI Cost) and 15 (PI Accumulated Amortization).

Schedule 5 - Detail of Accumulated Operating Surplus/(Deficit)

The balance of this schedule is used to report the accumulated operating surplus or deficit on the Statement of Financial Position, in accordance with Public Sector Accounting Board (PSAB) section PS 1201, paragraph 39. This amount is defined as the residual interest in the school boards’ assets after deducting liabilities.

The schedule tracks the portion of the accumulated surplus/deficit in various components for budget compliance purposes, that is:

• Available for Compliance - Unappropriated
• Available for Compliance - Internally Appropriated
• Unavailable for Compliance

This information is required for the determination of the board’s compliance with the balanced budget provision of the Education Act, section 231(1), which became effective on September 1, 2010.

Available for Compliance - Unappropriated

This portion of the surplus, if any, is available to address any in-year deficit, as calculated in the Compliance Report, Balanced Budget Determination.

Available for Compliance - Internally Appropriated

This portion of the surplus, if any, is available to address any in-year deficit, as calculated in the Compliance Report, Balanced Budget Determination. Accumulated surplus in this section is normally restricted/appropriated for specific purposes.

Unavailable for Compliance

This portion of the surplus, if any, is not available to address any in-year deficit, as calculated in the Compliance Report, Balanced Budget Determination.

Column Descriptions:

Column 1: Balance at September 1

September 1, 2025 opening balances are populated from the 2024-25 board-submitted Revised Estimates closing balances on Schedule 5. School boards can update the amounts to the latest data.

Column 2: Transfer to Committed Capital or Committed Sinking Fund Interest Earned or ARO Abatement

This column is to report the transfer of internally restricted surpluses, school generated funds in the accumulated surplus, or the opening balance of the unappropriated operating accumulated surplus, to the lines for committed capital projects (item 2.21.1), revenues recognized for land (item 4.7), committed sinking fund interest earned (item 2.20.1), or asset retirement obligations (item 4.6) to support capital asset construction/acquisition, to address future amortization of assets financed with sinking fund debentures, or to address ARO abatement that does not have an external funding source. The committed amount will be used to offset the amortization of the unsupported portion of the related depreciable assets or classified as unavailable for compliance for related non-depreciable assets or asset retirement obligations. In the event that the related asset is disposed, any remaining amount should be transferred back to available for compliance surpluses in this column for the school board’s appropriation. The only exception would be the rare case of disposal of an asset that had been funded by school generated funds that had previously been recognized in revenue, which should be returned to item 4.4; due to the allowable data format of item 4.4, which only permits negative values in column 2, a school board in this situation should contact the ministry for assistance.

Column 3: In-Year Increase (Decrease)

In column 3, items 2.1.1 to 2.10.10, and 2.30.1 to 2.30.5, enter the portion of the annual surplus/deficit that the school board wishes to allocate to each internally appropriated accumulated surplus category. Any remaining annual surplus/deficit will be automatically populated at item 1.1. Therefore, to transfer some of the in-year operating surplus (from item 1.1) to another line, only enter the positive amount on the line that is being transferred to. The transfer from will automatically be deducted from item 1.1 in the absence of an offsetting negative entry at items 2.1.1 to 2.30.5.

Row Descriptions:

Items 2.10.1 to 2.10.10: Other Purposes - Operating

These rows are available so that school boards may set aside amounts to use in future years for specific operating purposes.

Item 2.20.1: Committed Sinking Fund Interest Earned

Data for this item comes from Schedule 5.5, Committed Sinking Fund Interest Earned. For a detailed explanation of this line item, see the instructions for Schedule 5.5. This amount represents the earnings on sinking fund assets that will be used to address the amortization expense for assets funded by sinking fund debentures.

Please note that the amounts on this line will not change even if the corresponding sinking fund debenture is retired or repaid, as this amount was set aside to cover the amortization related to the unsupported portion of the asset financed using the sinking fund debenture. However, if the corresponding asset is disposed, then the related amount on this line should be released.

Item 2.21.1: Committed Capital Projects

Data for this item comes from Schedule 5.5, Committed Capital Amounts Funded by Accumulated Surplus. School boards should report the amount of the accumulated surplus committed to fund capital projects under contractual obligation. For detailed explanation of this line item, see the instructions for Schedule 5.5.

Items 2.30.1 to 2.30.5: Other Purposes - Capital

These rows are available so that school boards may set aside amounts to use in future years on specific capital projects. This will indicate that the surplus will be applied against the amortization expense of those projects in future years. In the year that funds are legally committed to the project, decrease the amount on the Other Purposes - Capital line and increase the amount at item 2.21.1 (Committed Capital Projects) by the same amount; the increase to item 2.21.1 is entered on Schedule 5.5. For more details, see instructions for Schedule 5.5.

Item 4.1.1: Employee Future Benefits - Retirement Gratuity Liability

The unfunded liabilities at September 1, 2025 are from Schedule 10G-2, item 1.4, and can be adjusted by school boards where appropriate. This opening unfunded liability is to be amortized over the adjusted Employee Average Remaining Service Life (EARSL) of eligible employees under the plan, or a shorter period reported on Schedule 10G-2, item 1.5. The amortized amount in col. 3 is brought in to the calculation of compliance expenses through Schedule 10ADJ.

Item 4.1.3: Employee Future Benefits - Retirement Health, Dental, Life Insurance Plans, etc.

The unfunded liabilities at September 1, 2025 are from Schedule 10G-2, item 2.4, and can be adjusted by school boards where appropriate. This opening unfunded liability is to be amortized over the number of remaining years of the amortization period or a shorter period reported on Schedule 10G-2, item 2.5. The amortized amount in col. 3 is brought in to the calculation of compliance expenses through Schedule 10ADJ. For most school boards, the full amount has now been fully amortized into compliance and nothing further is required on this line.

Item 4.1.4: Employee Future Benefits - other than retirement gratuity

The in-year expense related to other employee future benefits was phased into compliance over 4 years starting in 2012-13, so that by 2015-16 the full PSAB expense is included for compliance purposes. If a school board has outstanding unfunded liabilities (opening balance) that they would like to address using the in-year surplus, they should input the amounts in column 23 of Schedule 10ADJ. The total from Schedule 10ADJ, column 23, will be brought into column 3 of this line on Schedule 5.

Item 4.6: Asset Retirement Obligations

This line represents the accumulated deficit from all expenses and revenues related to asset retirement obligations (ARO) that the school board has recognized since adoption of PS 3280. At the time of adoption (September 1, 2022), the opening balance in column 1 was equal to the opening ARO liability from Schedule 5.7 less the opening net book value of TCA-ARO from Schedule 3E. However, over time the values on this line may diverge from the values on Schedules 3E and 5.7, as those schedules represent actual asset and liability amounts while the line on Schedule 5 is the accumulated revenues and expenses. For example, if a school board conducted ARO abatement and did not receive corresponding revenue (or transfer opening accumulated surplus to this line using column 2), the liability on Schedule 5.7 would decrease but there would be no effect on Schedule 5. If a school board has always had revenues to support ARO abatement spending (or transferred accumulated surplus to this row using column 2), then the opening balance on this line would be equal to the difference between Schedule 5.7 ARO opening balance and (Schedule 3E TCA-ARO NBV opening balance + Schedule 3D AHFS-ARO opening balance).

The value in column 3 (In-Year Increase (Decrease)) is calculated as the total in-year ARO revenues (Schedule 3A, item 1.3.2, column 20 less column 19 + Schedule 3A, item 1.3.3, column 20 + Schedule 9, item 8.51) less ARO expenses (Schedule 10ADJ, column 28, item 90).

Item 4.7: Revenues Recognized for Land

The values on this row come from Schedule 5.6, Revenues Recognized for Land Continuity, and detailed instructions are provided in that section.

Item 4.8: Liability for Contaminated Sites

Item 4.8 tracks the liability for contaminated sites as at September 1, 2014. As outlined in Memorandum 2014: SB13, school boards recorded the initial liability as an adjustment to the opening accumulated surplus in the 2014-15 Financial Statements. The initial liability is excluded from compliance and the remaining balance as of August 31, 2025 is populated on item 4.8 based on the 2024-25 board-submitted Revised Estimates. School boards can update the amount to the latest data. The opening liability may be reduced by entering a positive value in column 3. The liability is addressed if the school board sets aside a portion of their accumulated surplus for this purpose. It does not necessarily agree to any cash payments made against the liability. There may be a timing difference between setting aside accumulated surplus to address the liability, and paying down the liability in cash. Any additional expenses incurred in the year will be included in compliance, and are to be entered on Schedule 10, item 78, column 10 (Other Expenses - Other Non-Operating) and Schedule 10.7, column 2.2, instead of here. Item 4.8, column 3, will only accept positive values since only the initial liability is excluded from compliance.

Adjustments for employee future benefits, committed sinking fund interest and committed capital projects

The calculation of in-year deficit under O. Reg 488/10 (Determination of Boards’ Surpluses and Deficits) includes school boards’ in-year operating results as well as three accounting adjustments:

• The amortization of accumulated surplus to offset the amortization of unfunded employee future benefits including retirement gratuities, retirement health, dental, life insurance plans, and other than retirement gratuity;

• The amortization of accumulated surplus to offset the amortization expense of committed capital spending from boards’ accumulated surplus;

• The amortization of accumulated surplus set aside to offset the difference between sinking fund interest earned and the amortization expense of the assets supported by the sinking fund debentures. These three accounting adjustments are excluded from the calculation of the in-year deficit for balanced budget compliance purposes (calculated under O. Reg 488/10).

These three accounting adjustments are excluded from the calculation of the in-year deficit for balanced budget compliance purposes (calculated under O. Reg 488/10).

Item 2.1.2 Employee Future Benefits Adjustment excludes the in-year deficit and corresponding portion of accumulated surplus from the calculation of in-year and accumulated surplus available for compliance for balanced budget compliance purposes. See description of line 4.1.2 below for the calculation of the amount.

Item 4.1.2 Employee Future Benefits Adj moves the portion of accumulated surplus as well as the in-year deficit to the Total Accumulated Surplus (Deficit) Unavailable for Compliance section. The adjustment is calculated as the greater of Schedule 5, column 3, item 2.1.1 and the negative of (column 3, items 4.1.1 + 4.1.3 + 4.1.4), 0 if positive.

Item 2.20.2 Sinking Fund interest earned Adjustment excludes in-year deficit and corresponding portion of accumulated surplus from the Total Accumulated Surplus (Deficit) Available for Compliance, and item 4.3 Sinking Fund interest earned Adj moves the adjustment to Total Accumulated Surplus (Deficit) Unavailable for Compliance, to exclude the balance from the calculation of in-year deficit for balanced budget compliance purposes.

Item 2.21.2 Committed Capital Projects Adjustment in the Total Accumulated Surplus (Deficit) Available for Compliance section and item 4.5, Committed Capital Projects Adj in the Total Accumulated Surplus (Deficit) Unavailable for Compliance section exclude the in-year deficit and corresponding portion of accumulated surplus from the calculation of in-year and accumulated surplus available for compliance for balanced budget compliance purposes.

Approved Committed Capital Projects Adj includes the amortization related to committed capital projects incurred on or:

• before August 31, 2010

  • Schedule 5.5, column 6, Pre-September 1, 2010 projects

• after September 1, 2010, and approved by the ministry

  • Schedule 5.5, column 6, Ministry approved projects on or after September 1, 2010

• after September 1, 2010, but before September 1, 2019, and not approved by the ministry

  • Schedule 5.5, column 6, Non-ministry approved projects between September 1, 2020 and August 31, 2019

Relationship to other schedules:

• The amount calculated as the in-year increase/decrease in column 3 on Schedule 5, item 4.2 (Interest to be Accrued) comes from Schedule 10ADJ, column 21 total minus Schedule 10ADJ, column 21, item 79 minus Schedule 10ADJ, column 21, item 78.

• Amortization of the Employee Future Benefits - retirement gratuity liability in column 3 of item 4.1.1 is populated from Schedule 10G-2, item 1.6, column 15.

• Amortization of the Employee Future Benefits - Retirement Health, Dental, Life Insurance Plans in column 3 of item 4.1.3 is populated from Schedule 10G-2, item 2.6, column 16.

• Change in the unfunded liability of Employee Future benefits - other than retirement gratuity liability in column 3 of item 4.1.4 is populated from Schedule 10ADJ, column 23 total.

• The opening balances in column 1 for items 4.1.1 and 4.1.3 come from Schedule 10G-2, columns 15 and 16 at items 1.4 and 2.4, respectively.

• The amount calculated as the in-year increase/decrease on Schedule 5 for School Generated Funds (SGF) (item 4.4) is the total revenue from SGF on Schedule 9, item 4 less the total expenses related to SGF on Schedule 10, item 79, column 20, less any supported SGF land expenditures in the year from Schedule 3A, item 3.1, column 14.

• The amount input at in-year increase/decrease on Schedule 5 for Liability for Contaminated Sites (item 4.8) is populated to Schedule 10ADJ, column 21, item 78.

Schedule 5.1 - Deferred Revenue

Background and treatment under PSAB

Many of the current accountability and compliance mechanisms of the funding and other regulations require school boards to set aside unspent allocations until they are spent on their intended purpose. Additionally, sometimes third parties impose a restriction on how amounts can be spent. Under PSAB, these externally restricted amounts are reported as deferred revenue (a liability) until the restriction is fulfilled (Section 3100.07 - 3100.13 of the PSA Handbook). “External restrictions are stipulations imposed by an agreement with an external party, or through legislation of another government, that specify the purpose or purposes for which resources are to be used.” (Section 3100.04).

This schedule provides the information required to report on deferred revenue set up by regulation or legislation, as well as third party amounts. It reports the continuity information relating to the balance sheet account called deferred revenue.

This schedule contains a comprehensive list of deferred revenues, under both the operating and capital sections (categorized as legislative grants, other Ministry of Education grants, other provincial grants and third party grants). All deferred revenues should be recorded on this schedule.

• Transfers to deferred revenue are the amounts put into the deferred revenue liability account (column 2) and transfers out of deferred revenue are amounts taken out of the deferred revenue liability account (column 4, 5 or 6). The decrease in deferred revenue is the amount recognized as revenue (Schedule 9) in the current year or the amount transferred to DCC (Schedule 5.3) in the year.

• Any earnings on deferred revenue that are required to be used for the same purpose as the initial deferred revenue amount should be recorded in column 3. If earnings are not required to be used for the same purpose as the initial deferred revenue amount, then the earnings should be recorded on Schedule 9 as interest, at item 6.1.

• In the case that the agreement with the organization providing the funding under deferred revenues requires the school board to return any unspent funding to the organization at the end of the period of the agreement, the board can use column 2.1 (Deferred Revenue - Adjustment) to transfer the unspent funding to an account payable to the organization.

• The adjustment column for legislative grants should be used to adjust the deferred revenue balance when a school board receives a prior year grant adjustment to an enveloped amount from the ministry.

TAB: Operating

The chart below provides details on amounts to be recorded on this tab. The “Source of Contributions Received” column indicates where the data that is loaded to column 2 (Contributions Received) on Schedule 5.1 originates; that is, the increases to deferred revenue. The “Transfer to Revenue on Schedule 9 Item #” column indicates where amounts recognized into revenue on Schedule 5.1 will appear on Schedule 9.

Operating Deferred Revenues

Northern Adjustment

Two lines on Schedule 5.1 are related to Northern Adjustment funding. Item 1.2 applies only to cooperative lead boards and item 4.9 applies only to recipient boards.

• For item 1.2 (Special Education - Northern Adjustment Envelope), column 2 (Contributions Received) equals the total Northern Adjustment amount from Section 4B, items 1.2 + 1.3; column 6 (Transferred to Revenue) is the sum of the cooperative lead board’s own eligible northern adjustment expenses and the amount transferred to recipient boards (Data Form A2 Special Education, items 4.3 + 4.8).

• For item 4.9 (Northern Adjustment - Transferred from Other Boards), columns 2 (Contributions Received) and 6 (Transferred to Revenue) both equal the “Enveloping Transfer from Other Boards” item reported on Data Form A2 Special Education, item 4.5. This is because any unspent amounts must be returned to the cooperative lead board at year end.

Responsive Education Programs (REP) and Funding for External Partners (FEP)

School boards will report the opening balance of REP and FEP grants from previous years, earnings, and amount to be transferred to revenues related to operating REP and FEP funding on this line. In the case of REP/FEP spent on eligible capital expenditures for minor tangible capital assets (mTCA) according to the transfer payment agreement, the grant should be reported on Schedule 5.1 Capital, item 11.1, so that the funding can be transferred to DCC.

TAB: Capital

The chart below provides details on amounts to be recorded on this tab. The “Source of Contributions Received” column indicates where the data that is loaded to column 2 (Contributions Received) on Schedule 5.1 originates; that is, the increases to deferred revenue. The “Transfer to Revenue on Schedule 9 Item #” column indicates where amounts recognized into revenue on Schedule 5.1 will appear on Schedule 9. Amounts can also be transferred to DCC, which is explained in Note 1 in the table below.

Capital Deferred Revenues (Note 1)

For capital deferred revenues, amounts will be transferred to revenue for one of the following reasons:

• The spending does not meet the capitalization threshold; therefore, the amount is an operating expense.

• The spending was on land or land improvements with infinite lives (a non-depreciable asset), which does not meet the criteria to be recorded in deferred capital contributions (DCC). In this case, the revenue will be tracked on Schedule 5.6 Revenues Recognized for Land Continuity.

• The funding was used for ARO abatement, i.e., to reduce an existing ARO liability. In this case, the amount transferred to revenue will have a corresponding negative value recorded on Schedule 5.7, column 8 (ARO Liability - Abatement). Any revenues used for ARO abatement are excluded from the calculation of balanced budget compliance.

Transfers to Revenue versus DCC

The schedule contains two columns for amounts to be transferred out of deferred revenue and into deferred capital contributions (DCC). Due to the implementation of DCC, capital deferred revenues that have been used to purchase depreciable assets will be transferred to DCC. Deferred revenues used to purchase non-depreciable capital assets, i.e. land, will be transferred to revenue. When deferred revenue is used for its intended purpose and depreciable assets are not purchased, the amount will be transferred to revenue.

Column 4 is used to transfer amounts to DCC related to prior year expenditures and column 5 is used to transfer amounts to DCC related to current year expenditures. These columns are only open in the capital section, since transfers to DCC are not applicable for operating amounts.

For column 5, school boards will transfer deferred revenue to DCC based on the usage of the deferred revenue in the current year. The amount recorded in column 5 will coincide with the usage of deferred revenue that is entered on Schedule 3A (Capital Grants Receivable / Deferred Revenues). Based on the expenditures reported and available deferred revenue on Schedule 3A, the deferred revenue usage is calculated and populated into Schedule 5.1, column 5 for all rows that have a corresponding column on Schedule 3A.

For the capital deferred revenue rows that do not have a designated column on Schedule 3A, the amounts entered on Schedule 5.1 as current year transfers to DCC and revenue will need to be aggregated on Schedules 3 and 3A and entered in column 18 (Other Deferred Revenue).

• On Schedule 5.1, column 5, enter the amount transferred in-year to DCC related to spending on depreciable assets. The total of all the other capital deferred revenues input in this column should equal the amount on Schedule 3A, column 18, item 3.2. This is enforced through warning message Warning_SC3A_4.

• Similarly, Schedule 5.1, column 6 (the amount transferred in-year to revenue) for other capital deferred revenue should include amounts spent on land and ARO abatement. The total amount entered in column 6 should be greater than or equal to the value on Schedule 3A, column 18, items 3.1 + 1.3.2 + 1.3.3. This is enforced through warning message Warning_SC3A_3.

Column 4 is for school boards to transfer amounts to DCC based on prior year eligible capital expenditures. In the current year, a school board may receive a capital contribution. For example, it may have received Proceeds of Disposition, which must be recorded in deferred revenue until the amount is spent on an allowable purchase (recorded in column 2 of Schedule 5.1). The school board, however, already recorded the capital expenditures last year, in anticipation of receiving the POD. Therefore, the board already made an eligible capital expenditure in the prior year. That means that it has already met the criteria of the capital deferred revenue based on its prior year spending. Because the criteria have been met, the amount can be transferred to DCC using column 4.

The TCA balance represents all of the past capital expenditures and DCC represents all of the past capital contributions. The TCA less the DCC represents the portion of the capital expenditures that have not had a corresponding capital contribution. Therefore, the maximum amount that a board can enter in column 4 is the TCA balance less the DCC balance. This is enforced through the error message Error_SC5.1_3.

School Renewal

Since 2014-15, School Renewal funding for school renewal operating expenses in a school year is limited to the average of the School Renewal expenses spent in the period from 2010-11 to 2012-13 plus 5%. It has been further increased by any unspent amount from the School Renewal Investment Maintenance table amount from 2015-16 to 2018-19.

To the extent that a school board has amortization greater than DCC revenue in the year, attributable to spending on school renewal-eligible assets, school boards may recognize the school renewal allocation in revenue up to the amount of DCC revenue shortfall. This is accomplished by entering a value on Data Form A2 School Renewal, item 5.4. For example, assume a school board has amortization expense in year of $1,000,000 and DCC revenue of $700,000, and the shortfall of $300,000 is due to spending on assets that are eligible under the School Renewal allocation. In this case, the school board could recognize $300,000 of their School Renewal deferred revenue in revenue. If the shortfall of $300,000 was not due to spending on assets eligible for School Renewal (e.g., for an admin building), the school board would not be able to recognize an amount in revenue.

Proceeds of Disposition

The Proceeds of Disposition (POD) policy was revised in Memorandum 2015: B13, which requires school boards to use POD on expenditures according to the School Condition Improvement expenditures policy. School boards are required to seek Minister approval for exempted expenditures that don’t fit the SCI expenditures requirement.

• Item 13.1 (Proceeds of Disposition - Minister Exemptions): report POD transactions related to projects that have received a Minister exemption for use on non-SCI type expenditures.

• Item 13.2 (Proceeds of Disposition - Other): report transactions related to POD that is permitted to be spent on administrative sites. Per O. Reg. 193/10 (Restricted Purpose Revenues), these would be proceeds of disposition from sites used for administrative purposes before January 1, 1998.

• Item 13.3 (Proceeds of Disposition - Regular): report transactions related to SCI-type expenditures using POD.

The gain and prior capital contributions will be transferred to deferred revenue on disposal of real property. Note that any insurance proceeds on capital appurtenances would be recorded in proceeds of disposition per Ontario Regulation 193/10.

For continuity, the POD opening balances (col. 1) at items 13.1, 13.2, and 13.3 should agree with the prior year’s closing balances, unless the school board expects a material change from the prior year balance.

See the Fall 2011 Training Session slides for the journal entries supporting the proceeds of disposition transactions.

For Proceeds of Disposition (POD), there is a one-to-one mapping of the POD items between the lines on Schedule 5.1 and the columns on Schedule 3A.

• On Schedule 5.1, during the Estimates and Revised Estimates cycles, column 5 (the amount transferred to DCC related to current year spending on depreciable assets) of all three POD lines is loaded from item 3.2 (application of deferred revenue, non-land) of the corresponding columns 17 to 17.2 from Schedule 3A.

• Column 6 (the amount transferred in-year to revenue) of the Schedule 5.1 POD-Exempted and POD-Other lines is an entered cell in the Estimates and Revised Estimates cycles, where school boards can report eligible land expenditures for current and prior years as well as eligible operating expenses and ARO abatement spending.

• POD-Regular funding is not allowed to be spent on non-depreciable assets, so any amounts in column 6 of this line would relate to ARO abatement spending; in the Estimates and Revised Estimates cycles, this value is loaded from Schedule 3A, item 1.3.2, column 17.

• In the Financial Statements cycle, the data points for all columns of the POD lines are loaded from Appendix O1 instead of being entered or calculated based on Schedule 3A.

Assets Held for Sale

When a tangible capital asset is put up for sale, and it meets the criteria for a financial asset per PS 1201.055, it becomes reclassified as an asset held for sale (AHFS). Along with this reclassification, the DCC will also be reclassified as deferred revenue. This is because the TCA ceases to be amortized; therefore, the DCC must also stop being amortized. A sample journal entry is shown below:

Dr:	Financial Asset/AHFS		xx
  Cr:	Net book value of TCA		  xx

Dr:	DCC				        yy
  Cr:	Deferred revenue (AHFS)	  yy

See the Fall 2011 Training Session slides for more journal entry scenarios supporting the assets held for sale transactions.

When the TCA is reclassified as an asset held for sale, the asset is not yet sold. Therefore, the amount transferred to deferred revenue is not yet considered a proceed of disposition (POD). It would be incorrect to record this deferred revenue as POD since it would artificially inflate the amount of POD available for reinvestment.

School boards would record the AHFS deferred revenue as a positive value at item 13.4, column 2 on Schedule 5.1.

Once the asset is sold, the deferred revenue would be reclassified from the assets held for sale category to the proceeds of disposition category.

Dr:	Deferred revenue (AHFS)	zz
  Cr:	Deferred revenue (POD)	zz

School boards would record this amount at as a negative value at item 13.4, column 2 on Schedule 5.1, with a corresponding positive entry to item 13.1, 13.2, or 13.3, column 2. In the absence of a Minister’s exemption, the sale of a school building should be reported as corresponding positive amount at item 13.3, column 2 (POD-Regular).

If the asset held for sale was sold at a loss, the deferred revenues will be used to cover the loss by entering the loss amount under the “Transferred to Revenue” column. Please see page 81 of the Fall 2011 Training Session slides for more details.

Education Development Charges

As indicated in Memorandum 2019: B20, amendments to the Education Act and O. Reg. 20/98 (Education Development Charges - General) allow for the application of EDC revenues to support lower-cost alternatives to site acquisition. These alternative projects may include depreciable assets. In addition to reporting transfer to revenue in column 6, school boards may report amounts transferred to DCC in columns 4 and 5. In the Estimates and Revised Estimates cycles, the transfer to DCC related to current year expenditures (column 5) is loaded from Schedule 3A, item 3.2, column 16. In the Financial Statements, all columns related to EDCs are loaded from Appendix D1.

Relationship to other schedules:

• For enveloped Core Ed amounts, column 2 (Contributions Received) is loaded from Data Form A2. Please refer to the “Source of Contributions Received” tables under the Operating and Capital sections above for specific item numbers.

• The amounts loaded in column 2 (Contributions Received) for Minor Tangible Capital Assets (item 10.1) and Interest on Capital Debt (item 10.2) are loaded from Section 1A, items 2.1 and 2.3, respectively.

• In the Financial Statements cycle, the Proceeds of Disposition lines (items 13.1, 13.2, and 13.3) are loaded from Appendix O1.

• The total amount transferred to DCC related to prior year expenditures (item 14, column 4) is added to any amounts from Schedule 3.2 columns 8.2 and 8.3 (additional approved prior years’ non-land capital expenditures), and the total is populated to Schedule 5.3, item 2.3, column 3.

• The total at item 14 in column 4 cannot exceed the opening depreciable TCA net book value (recorded at Schedule 5.3, column 1, item 2.0) less the opening DCC balance (recorded at Schedule 5.3, column 1, item 2.3). This is enforced through an error message (Error_SC5.1_3).

• The deferred revenues transferred to DCC related to current year expenditures from third parties (column 5, item 13 less items 13.1 to 13.4) is forwarded to Schedule 5.3, item 2.4, column 2 and is included as a part of the DCC additions related to third parties.

• The deferred revenues transferred to DCC related to prior year expenditures from third parties (column 4, item 13 less items 13.1 to 13.4) is loaded to Schedule 5.3, item 2.4, column 3 to increase third party DCC related to prior eligible capital expenditures.

Schedule 5.2 - Accounts Receivable Continuity - Approved Capital

This schedule is used to track school boards’ accounts receivable from the province for current and prior eligible capital expenditures.

There are three sections in this schedule:

• Provincial Not Permanently Financed, which are the receivables from provincially funded Core Ed / BERS capital initiatives.

• Federal Not Permanently Financed, which are the receivables from federally funded Core Ed / BERS capital initiatives.

• Permanently Financed, which are the receivables on provincially funded long-term debts.

Column 1: Opening Balance at September 1

Column 1 shows the opening accounts receivable from the province related to supported eligible capital expenditures as at August 31, 2025. These amounts are populated from the board-submitted 2024-25 Revised Estimates Schedule 5.2 closing balances, and can be adjusted if necessary.

Column 2: In-year capital grant receivable

Column 2 is the 2025-26 in-year capital grant receivable amount from Schedule 3A, items 1.3, 1.3.1, 1.3.2, 1.3.3, and 3, columns 1 to 8.2.

Column 3: Prior years capital grant adjustments

Column 3 is for school boards to report any previous years’ capital grant adjustments received in the current school year. For example, a 2024-25 regulation amendment made subsequent to the 2024-25 Financial Statements on a capital grant approval table will impact the grant entitlement in 2024-25, but the payment adjustment will be made in a subsequent school year. Therefore, an adjustment related to a prior year entitlement would be required to amend the accounts receivable accordingly. Please note that if the adjustment related to a capital addition, the DCC on Schedule 5.3 (column 3.1) or the continuity of revenues recognized for land on Schedule 5.6 (item 1.3.1) will also require adjustment.

Column 4: Capital grant payments, principal payments, & retirement of supported debt

In the Not Permanently Financed (NPF) sections of this form (items 1.1 to 1.9 for Provincial NPF, and item 1.20 for Federal NPF), this column is for in-year capital grant payments. These are entered cells in the Estimates and Revised Estimates cycles, and loaded based on transfer payment data in the Financial Statements.

• Payment for the receivable related to eligible expenditures for these grants incurred by August 31, 2025 are paid after the ministry receives the 2024-25 Financial Statements from school boards (therefore payment will be in early 2026).

• Payment for the receivable related to eligible expenditures incurred from September 1, 2025 to March 31, 2026 are made in summer 2026 based on data in the 2026 March Report.

• Payment for the receivable related to eligible expenditures incurred from April 1, 2026 to August 31, 2026 will be paid after the receipt of the 2025-26 Financial Statements.

In the Permanently Financed section of the form, this column displays the amount flowed to the school board to make principal payments or to retire supported debt; these payments reduce the account receivable.

• The amount at item 2.1 (OFA) is based on OFA loan payment reported on Schedule 5A. The data is preloaded on Schedule 5A (item 3.1, column 4) based on the information from the CWT (Capital Wrap-up Template) and OFA loans.

• The amount at item 2.2 (Non-OFA (inc. Sinking Fund Debentures)) is the sum of principal payments and debt retirement on Schedule 5A (item 4.1, columns 2 + 4, + item 5.1, column 6) for supported non-OFA debts.

Column 5: Balance at August 31

Column 5 is the total of columns 1 to 4, calculating the receivable as at August 31, 2026.

Relationship to Other Schedules

• The values in column 2 (In-year capital grant receivable), items 1.1 to 1.20, are loaded from Schedule 3A, items 1.3 + 1.3.1 + 1.3.2 + 1.3.3 + 3, columns 1 to 8.2.

• The amount loaded to item 2.1 (OFA), column 4 (Capital grant payments, principal payments, & retirement of supported debt), is the negative of the value from Schedule 5A, item 3.1, column 4.

• The amount loaded to item 2.2 (Non-OFA (inc. Sinking Fund Debentures)), column 4 (Capital grant payments, principal payments, & retirement of supported debt), is the negative of (Schedule 5A, item 4.1, columns 2 + 4, + item 5.1, column 6).

Schedule 5.3 - Deferred Capital Contributions Continuity

Deferred capital contributions are the liability arising from a capital transfer for the purpose of acquiring or developing a tangible capital asset for use in providing services for a defined number of years (as covered in Section 3410, PSA Handbook).

This schedule is used to track school boards’ deferred capital contributions (DCC). It shows how DCC relates to TCA. DCC is calculated as the portion of the depreciable TCA balance that has been supported by capital contributions. To arrive at DCC (item 2.3), the unsupported capital spending (items 2.1.3 and 2.2) is deducted from the depreciable TCA balance (item 2.0).

Depreciable TCA amounts at item 2.0 come from Schedule 3C (TCA Continuity). These amounts exclude the value of land, as it is not depreciable, and assets financed by Public Private Partnerships (P3). Per PS-3410, revenues received for the purchase of non-depreciable TCA would not be recorded in DCC.

Row Descriptions:

Item 2.0: Tangible Capital Assets Less Land and P3 (from Schedule 3C)

This row is calculated as the net book value of depreciable TCA from Schedule 3C (item 6.2, TCA - Non Land), excluding amounts related to Public Private Partnerships (P3) (item 7, TCA - Non-Land re: Public Private Partnerships (P3)).

Items 2.1.1 to 2.2: Unsupported Capital Spending

The unsupported capital spending is divided into two categories: pre-August 31, 2010 (item 2.1.3) and post-August 31, 2010 (item 2.2). The unsupported spending pre-August 31, 2010 is further split between unsupported spending pre-August 31, 2010 due to sinking fund interest to be earned (item 2.1.1) and other unsupported capital spending pre-August 31, 2010 (item 2.1.2).

Item 2.3: Total Deferred Capital Contributions

Item 2.3 is the total deferred capital contributions balance, calculated as item 2.0 less items 2.1.3 and 2.2.

Items 2.4 and 2.5: DCC related / not related to Third Parties

The purpose of items 2.4 and 2.5 is to determine the portion of the DCC balance at item 2.3 that relates to non-government reporting entity (GRE) (item 2.4) and GRE amounts (item 2.5).

• The government reporting entity relates to the Province of Ontario, and all entities that are consolidated within. For ministry consolidation purposes, certain GRE amounts must be eliminated.

• Non-GRE amounts are capital contributions from the federal government, school generated funds for capital, board level donations for capital (from Schedule 5.1, items 13.6, 13.8, and 13.9, respectively), and other third-party amounts. Other third-party amounts are those that the school board has specified on Schedule 5.1 at items 13.50 to 13.59 and COVID-19 Resilience Infrastructure Stream (CVRIS 80%) on Schedule 3A at item 3.2, column 8.1. The amount at item 2.5 (portion of DCC related to Provincial Legislative Grants) is calculated as the DCC amount (item 2.3) less the non-GRE contributions (item 2.4). Post-September 1, 2010, school boards must track DCC additions, disposals, and amortization on an asset-by-asset basis, so the information will be available. This includes the tracking of non-GRE capital contributions. See Table 2: Sample Sub-Ledger of Post-August 31, 2010 Capital Spending for an example of the information school boards should be collecting.

Items 3.0 and 3.1: Average Remaining Service Life

The average remaining service life (RSL) values on these rows are used in the calculation of amortization of unsupported pre-August 31, 2010 spending (item 2.1.3). If an amount is entered at item 3.1 as the adjusted RSL, this value is used in the calculation; if not, item 3.0 is used.

• The average RSL (in years) of the pre-August 2010 tangible capital assets is automatically calculated (at item 3.0). At August 31, 2010, the amount was the net book value as of August 31, 2010 for assets in service excluding land, construction in progress (CIP) and pre-acquisition costs, divided by the corresponding amortization in 2009-10.The value loaded to item 3.0 is equal to the value from the 2023-24 ministry-reviewed Financial Statements, item 3.0, minus two years.

• For some school boards, this automatically calculated number may not be representative of the average RSL of the pre-August 2010 assets on which there is unsupported spending. If this is the case, enter an amount for the adjusted average RSL relating to unsupported pre-August 2010 capital spending (at item 3.1). This adjusted amount should only be used when school boards are able to substantiate the assets that relate to the unsupported spending. The 2025-26 adjusted average RSL is usually calculated as the 2024-25 adjusted average RSL per the Revised Estimates less one year. However, if there is a disposal of unsupported assets that changed the RSL of the remaining assets, please report the proper RSL rather than following the above calculation.

Column Descriptions:

Column 1: Balance at September 1

The column 1 input cells have been preloaded from the board-submitted 2024-25 Revised Estimates closing balances, and can be adjusted if necessary.

At item 2.1.3 the pre-August 31, 2010 unsupported capital spending as at September 1, 2025 is shown. The portion that relates to sinking fund interest to be earned should be reported at item 2.1.1. The balance at item 2.1.2 (other unsupported capital spending pre-August 31, 2010) is calculated based on the amounts entered at item 2.1.3 and 2.1.1. In column 1, item 2.2, school boards should enter their post-August 31, 2010 unsupported capital spending as at September 1, 2025.

Column 2: Additions

In column 2, the non-land TCA additions at item 2.0, less any net transfers between asset class from non-land to land, are loaded from Schedule 3C. The current year unsupported capital spending is automatically loaded at item 2.2; this represents the portion of the 2025-26 TCA additions that have not been supported with capital contributions. This amount is loaded from Schedule 3A, item 5.2, column 20, and represents the school board’s total non-land capital shortfall in the year. In other words, if the capital additions exceed the capital contributions, there will be a capital shortfall. This means that the additions to DCC (column 2, item 2.3) will be less than the additions to TCA (column 2, item 2.0) by the capital shortfall (column 2, item 2.2).

Column 3: Prior Eligible Cap Exp

Column 3 is where the DCC is increased due to a retroactive capital grant and /or recognition of deferred revenue related to prior eligible capital expenditures. The total at column 3, item 2.3 is loaded as the sum of Schedule 5.1 total transfer to DCC related to prior year expenditures (Schedule 5.1, column 4, item 14) and Schedule 3.2 additional approved prior years’ non-land capital expenditures (Schedule 3.2, total in columns 8.2 and 8.3). The rationale for this calculation is explained under Schedule 5.1. Because this is an addition to the DCC related to prior years’ spending, it is reducing the unsupported capital spending opening balance; school boards should therefore enter a negative amount at item 2.2, column 3 to the extent that this relates to unsupported spending post-August 31, 2010. Any remaining amount will show as a negative value at item 2.1.3, reducing the unsupported spending pre-August 31, 2010. School boards should further distribute any portion of the amount at item 2.1.1 that relates to sinking fund interest to be earned.

Column 3.1: Prior Years Capital Grant adjustments

Column 3.1 is for reporting any previous years’ capital grant adjustments received in the current school year. For example, a 2024-25 regulation amendment made subsequent to the 2024-25 Financial Statements on a capital grant approval table will impact the grant entitlement in 2024-25 but the payment adjustment will be made in a subsequent school year. Therefore, an adjustment related to a prior year entitlement would be required to amend the DCC balance accordingly. Please note that for amounts paid through a capital grant, the accounts receivable in Schedule 5.2 (column 3) will also be affected in the same way.

Column 4: Subtotal before disposals and amortization

Column 4 calculates the sum of columns 1 to 3.1.

Column 5: Disposals and Transfer to Financial Assets

Column 5 is used to enter the disposals of DCC in the year. The disposals and transfers to financial assets of depreciable TCA are automatically loaded to item 2.0 from Schedule 3C.

Generally, it is expected that most assets that are disposed of will have an equal amount disposed from TCA and from DCC. This implies that the asset that was disposed was fully supported by capital contributions. In other words, there was no unsupported capital spending on that particular asset. A school board may, however, dispose of an asset where this is not the case. For example, a school board could dispose of a building that had no capital contributions, such as a daycare centre which was supported by daycare operator revenues (i.e. not capital contributions). In this case, the net book value (NBV) of the asset would be shown at column 5, item 2.0, and $0 would be shown as the amount disposed from DCC at column 5, item 2.3. To accomplish this on the form, the school board will need to enter the NBV of the TCA disposed as a negative amount at item 2.1.1, 2.1.2 or 2.2 (depending on which line the related unsupported spending had been reported previously). This is because now that the asset has been disposed, the unsupported portion of this asset has also been disposed; therefore, it is removed from the DCC schedule.

Column 6: Amortization

Column 6 is used to calculate the amortization of DCC that is recorded as revenue on Schedule 9, item 9.1.

• Rather than calculating the amortization of the DCC directly, this schedule calculates the amortization of the unsupported capital spending pre-August 31, 2010 (column 6, item 2.1.3), which along with the board-entered amortization of unsupported capital spending post-August 31, 2010 (column 6, item 2.2), is deducted from TCA amortization (column 6, item 2.0).

• The amortization amount at item 2.1.3 is calculated by dividing the amounts in col. 4 + col. 5 by the average remaining service life at item 3.0 (or item 3.1 if an adjusted amount is entered). Enter the portion of the amortization that relates to sinking fund interest to be earned at item 2.1.1. The amortization balance at item 2.1.2 (other unsupported capital spending pre-August 31, 2010) is calculated based on the amounts at items 2.1.3 and 2.1.1. Enter the amortization for unsupported capital spending post-August 31, 2010, at item 2.2, in column 6. The amortization amounts are then deducted from the TCA amortization (column 6, item 2.0 - loaded from Schedule 3C) to arrive at the DCC amortization (column 6, item 2.3).

• As explained in relationship to columns 1, 2 and 3, the unsupported capital spending is divided into two categories: pre-August 31, 2010 (item 2.1.3) and post-August 31, 2010 (item 2.2). The reason for this is that the amortization of DCC related to balances accumulated up to August 31, 2010, will be automatically calculated. Any new amounts after August 31, 2010, will be tracked by the board.

Amortization - pre-August 31, 2010

The amortization at column 6, items 2.1.2 and 2.1.3 is calculated as:

• Item 2.1.3: (sum of item 2.1.3, column 4 and item 2.1.3, column 5) ÷ item 3.0 or item 3.1 (if a value is entered at item 3.1)

• Item 2.1.2: Item 2.1.3 – item 2.1.1

The amortization of the unsupported capital spending at item 2.1.3 is calculated as the unsupported pre-August 2010 capital spending on depreciable assets, divided by the average remaining service life (RSL) of these assets.

If any pre-August 2010 unsupported spending relates to sinking fund interest to be earned, then the calculated value at item 2.1.3 should be allocated between items 2.1.1 and 2.1.2 by entering a value at item 2.1.1, column 6 (amortization of sinking fund interest to be earned). The remaining amortization, if any, will automatically be calculated at item 2.1.2.

Amortization - post-August 31, 2010

The amortization at column 6, item 2.2 is an input cell. To calculate this amount, school boards will keep a sub-ledger for capital spending post-August 31, 2010. Starting September 1, 2010, school boards are required to track DCC additions, disposals, and amortization on an asset by asset basis. This includes the tracking of non-government reporting entity (GRE) capital contributions. To the extent that information is available pre-September 1, 2010 for these amounts, school boards may track this information on an asset-by-asset basis. The unsupported spending on assets will be divided by the expected service life to determine the yearly amortization amount. The overspending amount will correspond to the non-land capital shortfall that is recorded on Schedule 3A, item 5.2, column 20. For ministry consolidation purposes, school boards will track the portion of the capital contribution that came from outside of the government reporting entity (described in Note 1 in the table below). A sample sub-ledger is shown in Table 2: Sample Sub-Ledger of Post-August 31, 2010 Capital Spending.

Table 2: Sample Sub-Ledger of Post-August 31, 2010 Capital Spending

Column 7: Balance at August 31

This closing balance column is the sum of columns 4, 5, and 6.

Relationship to other schedules:

• The total on Schedule 5.3, column 3, item 2.3 is loaded from the amount at Schedule 5.1,column 4, item 14 + Schedule 3.2 additional approved prior years’ non-land capital expenditures (all pages of Schedule 3.2, columns 8.2 + 8.3).

• The total on Schedule 5.3, column 2, item 2.2 is loaded from the total non-land capital shortfall from Schedule 3A, item 5.2, column 20.

• The total amortization of DCC into revenue at item 2.3, column 6 is loaded to Schedule 9, item 9.1.

• The amortization of third-party DCC into revenue (item 2.4, column 6) is loaded to Schedule 1.1, item 1.9.2. The amortization of DCC related to provincial legislative grants(item 2.5, column 6) is loaded to Schedule 1.1, item 1.9.1.

Schedule 5.5 - Committed Capital Projects Funded by Accumulated Surplus, Committed Sinking Fund Interest Earned

This schedule has two tabs: Committed Capital Projects and Sinking Fund Interest.

TAB: Committed Capital Projects

This tab tracks all capital project expenditures that have been committed from the accumulated surplus. Committed capital projects are defined as those to which the board is legally committed. There are separate sections for depreciable capital projects and capital land projects.

Internally committed capital projects with no legal commitment yet:

Any projects that the school board has not legally committed yet should NOT be reported on Schedule 5.5. If the school board set aside accumulated surplus for capital projects through internal board motion or has an approval to proceed (ATP) for a project that is funded by accumulated surplus but spending on the project has not yet begun, please include the amount of accumulated surplus committed on Schedule 5, on any row between lines 2.30.1 and 2.30.5. Once the board is legally committed (e.g. the project has been tendered or costs incurred) the project can be moved to Schedule 5.5.

Depreciable Capital Projects

This portion of the schedule tracks the depreciable committed capital projects. Items on this portion are committed in the available for compliance, internally appropriated portion of accumulated surplus. The school board must set aside accumulated surplus to support the future amortization related to those projects and must record the continuity of the committed capital projects on this schedule. The total of the amounts tracked here are automatically populated on Schedule 5 at item 2.21.1. The depreciable project portion of the schedule is divided into four separate categories in order to track the amortization of projects that are exempted from the calculation of in-year deficit for balanced budget compliance purposes (calculated under O. Reg. 488/10):

1. Pre-September 1, 2010 projects

   • Report projects where the costs were incurred prior to September 1, 2010. Amortization expenses of these projects will be excluded from the calculation of the in-year deficit for balanced budget compliance purposes.

2. Ministry approved projects on or after September 1, 2010

   • Report ministry approved projects where the costs were incurred on or after September 1, 2010. Amortization expenses of these projects will be excluded from the calculation of the in-year deficit for balanced budget compliance purposes.

3. Non-ministry approved projects between September 1, 2010 and August 31, 2019

   • Report non-ministry approved projects where the project costs were incurred between September 1, 2010 and August 31, 2019. If the school board’s accumulated surplus at year-end is greater than or equal to 1% of their operating revenue, the amortization expenses of these projects will be excluded from the calculation of the in-year deficit for balanced budget compliance purposes.

4. Non-ministry approved projects on or after September 1, 2019

   • Report non-ministry approved projects where the project cost was incurred on or after September 1, 2019. Amortization expenses of these projects will NOT be excluded from the calculation of the in-year deficit for balanced budget compliance purposes.

If there is a non-ministry approved project where the costs were incurred in multiple periods, (e.g. prior to September 1, 2010, between September 1, 2010 and August 31, 2019 or on or after September 1, 2019), the school board should split the project and report the costs and amortization in different categories accordingly. For example, if 30% of a non-ministry approved project costs were incurred between September 1, 2010 and August 31, 2019 and the rest will be incurred after September 1, 2019, the costs should be split into two projects and reported in category 3 and 4. Once the project is substantially completed and starts to report amortization, the amortization will be prorated and reported accordingly based on the costs incurred in these periods.

For projects that are exempt from the calculation of in-year deficit for compliance purposes, the related amortization expense is removed from the compliance section of Schedule 5 through adjustments calculated at items 2.21.2 and 4.5. Please refer to the Schedule 5 instructions for more details.

Capital Land Projects

This portion of the schedule tracks all non-depreciable capital project expenditures that have been committed from the accumulated surplus. Items on this portion are committed in the unavailable for compliance portion of accumulated surplus. The total of the amounts tracked here, along with other revenues recognized for land, are automatically populated on Schedule 5 at item 4.7.

Column Descriptions

Column 1: Project Description

School boards must enter the type of capital (Building-40 years, Computers, Land, etc.) and the name of the project, if applicable, in this column. The text in this column has been preloaded from the values in the 2024-25 Revised Estimates, and can be adjusted, if necessary.

Column 2: Ministry Approval Amount to be funded from surplus

For projects that are approved by the ministry to be funded by accumulated surplus, enter the approved amount based on the approval letter from the ministry. For projects that do not require ministry approval and which the board has decided to fund by accumulated surplus (e.g. computer network upgrade/installation), leave this cell blank.

Column 3: Acc. Surplus at Sept 1 committed to fund projects

This is the opening balance of accumulated surplus set aside for a committed capital project. The amounts loaded in this column are based on the board-submitted closing balances reported on this schedule in the 2024-25 Revised Estimates, and can be adjusted to latest data, if necessary.

Column 4: Projects - Remaining Service Life

This column is only applicable for the depreciable projects section of the form. Enter the remaining service life for the capital project. That is, if the school board committed to a 40 year building, enter 40 under this column. In the subsequent year, decrease the RSL by 1.

Column 5: Amount of Projects Committed in Current Year from Prior Years Surplus

Enter the amount committed from the opening accumulated surplus in 2025-26 for a committed capital project in this column. Only positive values should be entered here.

• The total depreciable projects amount from this column is populated on Schedule 5, item 2.21.1, column 2.

• The total land projects amount from this column is populated on Schedule 5, item 4.7, column 2.

• On Schedule 5, enter a corresponding negative value in column 2 of the line from which the opening balance is being committed.

Column 5.1: Amount Committed from In-Year Surplus

Enter the amount committed in 2025-26 for committed capital projects funded by the in-year surplus in this column. On Schedule 5, the amount entered here will reduce the operating accumulated surplus at item 1.1, column 3.

Column 6: Committed Capital - Amortization

This column is only applicable for the depreciable projects section of the form. Enter the yearly amortization in this column for each committed capital project as a negative number.

Column 6.1: Committed Capital - Amount Released in Current Year

When an asset is sold that had been funded by accumulated surplus, the accumulated surplus is released, and is automatically transferred to Schedule 5, item 1.1, column 3 (operating accumulated surplus) when the amount is entered in column 6.1. The amount should be input here as a negative value.

Column 7: In-Year Increase (Decrease)

This column calculates each project’s total change from in-year surplus (deficit). It is calculated as the sum of columns 5.1, 6, and 6.1.

• The amount calculated on the total depreciable capital projects line is populated to Schedule 5, item 2.21.1, column 3.

• The amount calculated on the total capital land projects line is combined with other in-year transactions from Schedule 5.6, and the total is then populated to Schedule 5, item 4.7, column 3.

Column 8: Acc. Surplus at Aug 31 committed to fund projects

This column is the sum of columns 3, 5, and 7. For depreciable capital projects, this closing balance is forwarded to Schedule 5, item 2.21.1, column 4. For capital land projects, the balance is included on Schedule 5, item 4.7, column 4.

TAB: Sinking Fund Interest

Per PS 3100.13, interest earned on sinking funds is to be recognized in revenue when earned. The compliance shortfall due to the exclusion of sinking fund interest from DCC will be managed from the interest earnings over the average remaining service life of the assets. The ministry will be tracking interest earnings to allow school boards to use any excess for other operating purposes once the requirements to repay the funds are met. This amount is calculated on this schedule, starting at item 13.

Committed Sinking Fund Interest Earned

Items 8 to 12 calculate the portion of the sinking fund interest earned that is loaded to Schedule 5 at item 2.20.1. Note that the sinking fund interest earned is amortized over the life of the assets funded by sinking fund debentures, not over the term of the debenture. As such, this accumulated surplus amount will remain segregated on Schedule 5 after the debenture has been repaid, but before the corresponding assets have been fully amortized.

Item 8: Acc. Surplus at Sept 1 committed to fund SF

This is pre-loaded from the ministry-reviewed 2024-25 Revised Estimates. School boards can adjust the pre-loaded opening balance based on the latest data available. In the Revised Estimates cycle, the adjusted opening balance should reflect what would have been reported as closing balance in the 2024-25 Financial Statements. The value here populates Schedule 5, item 2.20.1, column 1.

Item 8.1: Amount Committed in Current Year from Prior Years Surplus

This is an input cell which allows school boards to set aside accumulated surplus to cover future years’ shortfalls in sinking fund interest. Enter the amount committed in 2025-26 for sinking fund interest using the opening accumulated surplus on this line. Only positive values should be entered here.

• The value entered here populates Schedule 5, item 2.20.1, column 2.

• On Schedule 5, ensure that a corresponding negative amount is entered on the line(s) where the opening accumulated surplus is being transferred from.

Item 8.2: Amount Committed from In-Year Surplus

This is an input cell which allows school boards to set aside a portion of the in-year surplus to cover future years’ shortfalls in sinking fund interest. Enter the amount committed in 2025-26 for sinking fund interest using the in-year surplus here. Only positive values should be entered.

• The value entered here is included in the value populated to Schedule 5, item 2.20.1, column 3.

• On Schedule 5, the amount entered on this line will reduce the in-year operating accumulated surplus at item 1.1, column 3.

Item 9: In Year Increase (Interest on Sinking Fund Assets)

This cell contains the sinking fund interest earned in 2025-26, if the school board has not yet earned the total sinking fund interest excluded from DCC. This amount will equal Schedule 9, item 6.2.

• If, however, the school board earned a cumulative amount of interest in excess of the amount stated in the sinking fund agreement before 2025-26 (calculated at item 15 below), the amount here will be $0. This is because sinking fund earnings after this point will no longer need to be set aside for future amortization of unsupported capital assets. It will instead be included in the operating accumulated surplus at Schedule 5, item 1.1, column 3.

• The amount in this cell is included in the value populated to Schedule 5, item 2.20.1, column 3.

Item 10: In Year Decrease (Usage of Sinking Fund)

This cell contains a calculated amount equal to the negative of the amount in Note 2, item 1. It calculates the usage of sinking fund interest to cover the revenue shortfall resulting from the exclusion of sinking fund interest from DCC.

• It is calculated as the interest earned and to be earned on sinking funds as at September 1, 2010, divided by the average remaining service life (in years) of the tangible capital assets as at August 31, 2010 (Note 2, item 2).

• The amount in this cell is included in the value populated to Schedule 5, item 2.20.1, column 3.

Item 11: Excess Interest Earned to be reallocated

This amount is calculated as the negative of the amount at item 17. When the cumulative sinking fund interest earned by the school board reaches the total sinking fund interest excluded from DCC, any interest earned by the sinking fund assets is unrestricted and will not need to be set aside for future amortization of related assets. It will instead be included in the operating accumulated surplus at Schedule 5, item 1.1, column 3. The amount in this cell is included in the value populated to Schedule 5, item 2.20.1, column 3.

Item 12: Acc. Surplus at Aug 31 committed to fund SF

This is the sum of items 8 to 11. The amount here equals Schedule 5, item 2.20.1, column 4.

Items 13 to 17

Sinking fund interest earned in excess of expected interest earned in the sinking fund agreements

Item 13: Committed Sinking Funds - Sinking fund interest to be excluded from DCC

This is the interest that is expected to be earned on the school board’s sinking funds during their life per the sinking fund agreement, and is pre-loaded based on ministry-reviewed 2010-11 Financial Statements, Note 2, item 1.

Item 14: Cumulative interest earned as at Aug. 31, 2025

This amount is pre-loaded based on ministry-reviewed 2024-25 Revised Estimates, Schedule 5.5 item 16. School boards can adjust the pre-loaded amount based on the latest information available.

Item 15: Interest earned in excess of sinking fund agreements in Prior Year

This amount is calculated as item 14 less item 13, 0 if negative. This calculation determines if the school board had met its required sinking fund interest earnings during 2024-25. It is used in the calculation of item 9 above.

Item 16: Cumulative interest earned as at August 31, 2026

This amount is calculated as item 9 plus item 14.

Item 17: Interest earned in excess of sinking fund agreements

This cell calculates a value if the school board has exceeded its required sinking fund interest earnings during the current school year. It is calculated as item 16 less item 13, if item 15 is zero. If the value is negative, then a $0 is populated.

• If the school board already fulfilled its required sinking fund interest earnings in a previous school year, then item 15 will be greater than zero and a value is not calculated here at item 17.

• The negative of the value calculated here is loaded to item 11 above.

Note 2: Calculation of sinking fund interest earned usage

Note 2, item 1: In-Year Decrease (Usage of sinking fund interest)

This cell is preloaded from the ministry-reviewed 2010-11 Financial Statements, Schedule 5.5, note 2, item 3. It represents the amount of sinking fund interest earned that will be used to cover the revenue shortfall each year resulting from the exclusion of sinking fund interest from DCC. This amount will be zero if the average remaining service life at note 2, item 2 is zero.

Note 2, item 2: Average Remaining Service Life of Assets

This cell is populated with the average RSL from Schedule 5.3, item 3.0 (or 3.1 if applicable), column 6 of the ministry-reviewed 2010-11 Financial Statements less the number of years since 2010-11.

Relationship to other schedules:

• The values related to committed capital projects from Schedule 5.5-1 populate Schedule 5 as follows:

  • Total depreciable capital projects, col. 3 is loaded to Schedule 5, item 2.21.1, col. 1.
  • Total depreciable capital projects, col. 5 is loaded to Schedule 5, item 2.21.1, col. 2.
  • Total land projects, col. 5 is loaded to Schedule 5, item 4.7, col. 2.
  • Total depreciable capital projects, col. 7 is loaded to Schedule 5, item 2.21.1, col. 3.
  • Total depreciable capital projects, col. 8 is equal to Schedule 5, item 2.21.1, col. 4.

• The total committed capital land projects, columns 5 + 7, populate Schedule 5.6, item 1.5, column 2.

• The values related to committed sinking fund interest from Schedule 5.5-2, items 8 to 12 populate Schedule 5, item 2.20.1 as follows:

  • Item 8 is loaded to Schedule 5, item 2.20.1, col. 1.
  • Item 8.1 is loaded to Schedule 5, item 2.20.1, col. 2.
  • The sum of items 8.2 + 9 + 10 + 11 is loaded to Schedule 5, item 2.20.1, col. 3.
  • Item 12 is equal to Schedule 5, item 2.20.1, col. 4.

Schedule 5.6 - Revenues Recognized for Land Continuity

This schedule reflects the provisions of the Public Sector Accounting Standards Board (PSAB) Government Transfers standard (PS 3410). While the standard allows for deferred capital contributions (DCC) relating to the purchase or acquisition of depreciable assets, this is not the case for non-depreciable assets (i.e. land). These must be recognized in revenue when the non-depreciable assets are acquired. Revenues received to purchase land are excluded from DCC to comply with the standard, and the revenues are shown under accumulated surplus unavailable for compliance on Schedule 5 at item 4.7. Details of land revenues are tracked on this schedule.

Continuity of Revenues Recognized for Land

Item 1.1: Balance at September 1

The amounts on this line are pre-loaded based on the closing balance of Schedule 5.6 in the board-submitted 2024-25 Revised Estimates. School boards can adjust the pre-loaded amount based on the latest information available.

Item 1.2: Unsupported Past Spending on Land

This amount is entered (a positive number), and represents the revenues that will be recognized in 2025-26 for the purchase of land that occurred in a prior period. Revenues to support this purchase are only being received in 2025-26 .

• School boards should enter the portion relating to EDC (column 1) and non-EDC (column 2) land revenues.

• If a school board has reclassified a supported asset on Schedule 3C between non-land and land, a corresponding adjustment should also be made on this line for the land; the adjustment would be positive if an asset was moved TO the land category, and negative if it was moved FROM the land category.

Item 1.3: Land Expenditures - Current Year

This amount is the revenue that will be recognized in 2025-26 for the purchase of land including capitalized interest (i.e. capital grants received or deferred revenues used):

• For column 1 (EDC), it is the amount from Schedule 3A, item 3.1, EDC column.

• For column 2 (non-EDC), it is calculated as (Schedule 3A, item 3.1, total column minus EDC column) + (the lesser of Schedule 3A, item 6.1, column 3 and Schedule 3, item 1.5, column 3).

Item 1.3.1: Prior Years Capital Grant Adjustments

This is an input cell to report any previous years’ capital grant adjustments received in the current school year related to land revenues.

This item is only applicable for the non-EDC column. If an EDC revenue was received in a year after a land purchase was made, this would be entered at item 1.2 (unsupported past spending on land).

Item 1.4: Supported Portion Land Disposed - Current Year

An amount is entered on this line when land is disposed during the period. When land is purchased, the revenues received to purchase the land are recorded on Schedule 5.6. Accordingly, when the land is disposed, this amount of revenue must be removed from this schedule. Enter the value as a positive number, splitting the amount between EDC and non-EDC.

See the Fall 2011 Training Session slides for the journal entries supporting the proceeds of disposition transactions.

Item 1.4.1: Write Down of Supported Land

Enter the amount of write down on supported land. This will reduce the revenues recognized for land on Schedule 5, item 4.7 as well as on the Compliance Report, item 2.1.2.

Item 1.5: Accumulated surplus (Committed or released)

This amount equals the total capital land projects on Schedule 5.5 (Committed Capital Projects Funded by Accumulated Surplus), columns 5 + 7. It is the portion of accumulated surplus that has been committed due to the purchased land (positive value) plus the portion of accumulated surplus that has been released from ‘unavailable for compliance’ when the land is sold (negative value).

Item 1.6: Balance at August 31

This cell is the sum of items 1.1, 1.2, 1.3, 1.3.1, and 1.5 minus items 1.4 and 1.4.1.

• This value is populated to Schedule 5, item 4.7, column 4.

• It represents the cumulative total of revenues that have been included in accumulated surplus for the purchase of land as at August 31, 2026.

Capital Deficit on Land

For depreciable assets, the DCC continuity (Schedule 5.3) is used to track any capital deficits. As explained above, contributions for the purchase of land will not be included in DCC due to a February 2011 update in the Public Sector Accounting Standards Board (PSAB) Government Transfers standard (PS 3410). As a result, this portion of the schedule is used to track any capital deficits on land purchases.

Item 2.1: Land and land improvements with infinite lives at August 31

The total land values, including pre-acquisition costs for land and capital leased assets - land, are populated from Schedule 3C (item 6.1, column 9) into column 3.

• Enter the portion of the total that relates to EDCs in column 1.

• The amount not related to EDCs is calculated automatically in column 2.

Item 2.2: Assets held for sale at August 31

The portion of the assets held for sale that were previously classified in a TCA land category are populated from Schedule 3D (item 1.1, column 6) into column 3.

• Enter the portion of the total that relates to EDCs in column 1.

• The amount not related to EDCs is calculated automatically in column 2.

Item 2.3: Revenues Recognized for Land - Balance at August 31

This amount is automatically populated from item 1.6 above.

Item 2.4: Capital Deficit on Land - for the Year Ending August 31

The capital deficit on land is calculated as the book value of land (items 2.1 and 2.2) less contributions that have been received to support the land (item 2.3).

• This value cannot be negative. If a negative value appears here, it is likely because this schedule was not updated when a land asset was sold in the current year or in a past year; an adjustment should be entered at item 1.3.1, 1.4, or 1.4.1, or indirectly at item 1.5 (through entry on Schedule 5.5 for land that was funded by accumulated surplus), depending on the situation.

• Error message Error_SC5.6_2 ensures that the calculated values in both columns are not negative.

Relationship to other schedules:

• Item 1.3 is calculated based on Schedule 3A:

  • column 1 = Schedule 3A, item 3.1, EDC column;
  • column 2 = (Schedule 3A, item 3.1, total column minus EDC column) + (lesser of Schedule 3A, item 6.1, column 3 and Schedule 3, item 1.5, column 3).

• Item 1.5, column 2 = Schedule 5.5 total capital land projects line, columns 5 + 5.1 + 6.1.

• Item 2.1, column 3 = Schedule 3C, column 9 (closing balance), item 6.1.

• Item 2.2, column 3 is loaded from Schedule 3D, item 1.1, column 6.

• Amounts from this schedule populate Schedule 5, item 4.7:

  • Item 1.1 populates Schedule 5 column 1.
  • Items 1.2 to 1.5, less Schedule 5.5 total capital land projects line, column 5, populates Schedule 5 column 3.

• The total values in column 3 are included in the calculation of In-year revenues for land on the Compliance Report, item 2.1.2.

• The negative of item 1.4 less Schedule 5.5 total capital land projects line, column 6.1, populates Schedule 9 item 8.50.

• In the Financial Statements cycle, warning message Warning_SC5.6_2 compares the closing balance of the EDC capital deficit on land (item 2.4, column 1) with the closing EDC non-depreciable accumulated deficit (Appendix D1, item 5.3, column 7). If the two values are not equal, please provide an explanation on the Warnings Explanation form. Valid reasons may include a deficit caused by EDC operating expenses.

Schedule 5.7 - Asset Retirement Obligation Liability Continuity

This schedule tracks the continuity of asset retirement obligation (ARO) liabilities in the year. School boards must input ARO liability activity from September 1, 2025 to August 31, 2026 .

Lines are provided for each of the following asset classes:

• Land improvements (with finite lives)
• Buildings - 40 years
• Other Buildings
• Portable Structures
• Equipment
• Assets permanently removed from service - Buildings - 40 years
• Leasehold improvements
• Capital leased assets

There is also a line for assets held for sale, which should be used when the corresponding TCA-ARO asset has been transferred to financial assets. Additionally, the schedule includes several lines for school boards to record ARO liabilities that were directly expensed (e.g., liabilities related to assets that don’t meet the capitalization threshold, liabilities transferred in from solid waste landfills).

In the Financial Statements cycle, the lines for land improvements, buildings 40 years, other buildings, assets permanently removed from service, and assets held for sale are populated based on data entry on the Schedule 5.7 Asset Retirement Obligation - Detail Data form.

Discounted cash flow (DCF) is a technique that determines the present value of future cash flows. Under the DCF method, one applies a discount rate to each periodic cash flow. Multiplying this discount by each future cash flow results in an amount that is, in aggregate, the present value of all future cash flows.

The foundation of discounted cash flow analysis is the concept that cash received today is more valuable than cash received at some point in the future.

With the effort involved, the province set out the following factors in consideration of the use of discounting on reporting to the province. Discounting to be used in situations where:

• The liability is material (threshold for reporting to province is greater than $10 million per liability/asset/type).

• The cash flows are reasonably set in both amount and timing (e.g. defined by contract).

• And the cash flow settlement period extends beyond 5 years from the initial recognition date of the liability.

School boards should determine, in discussion with their auditors, if they will use present value method for their own reporting as it may be different than what is used in the reporting to the ministry.

The Office of the Provincial Controller Division has worked with the Ontario Financing Authority (OFA) to determine sector level discount rates. These rates can be found in the document titled “OFA Effective Annual Rates” in EFIS under the Reference Material folder. The document will be updated with the most current rates as they become available.

The ministry does not plan to send out updated ARO costing models since they were initially provided to help school boards estimate their ARO liability upon implementation of the new ARO standard in 2022-23. For any new ARO liabilities, school boards should use another way to estimate the ARO. One possibility is to use property-specific estimates that have been done by third parties that may be available for a particular asset. If similar work has been done on an asset, information may be extrapolated to the new asset. Alternatively, the expertise of the school board’s capital department can be used to provide an estimate.

A thorough review of the liability by school boards is to occur at a minimum of every five years, as is currently done for tangible capital assets, to ensure general assumptions are current and valid. The carrying amount of a liability for ARO should be reconsidered at the school boards’ financial reporting date(s) to account for new information that may become available. A review should occur annually and should include consideration of revisions to timing, estimates, and discount rate.

Column 1: Description

This column is only applicable to the directly expensed items, on lines 10 to 15. Please enter a description of the liability.

Column 2: ARO Liability - Opening Balance September 1

The opening balances are pre-populated from the 2024-25 board-submitted Revised Estimates closing balances. Adjustments are not permitted in this column.

Column 3: ARO Liability - Adjustments to Opening Balance

This column may be used to adjust the loaded opening balances to the latest data available. In Revised Estimates, the adjustment, if any, plus the pre-loaded opening balance should agree to the closing balance of the prior year Financial Statements.

Column 4: ARO Liability - Changes in the Estimate

Input changes in the ARO liability values due to changes in the estimates. These could arise from new information or a reassessment in the year. For ARO associated with recognized TCA, the change in estimates amount calculated based on ARO liability should apply to both ARO liability (Sch 5.7 column 4) and TCA-ARO GBV (Sch 3E-1, column 3). Below is the sample journal entry:

DR TCA-ARO-GBV                    xxx 
  CR ARO Liability                  	xxx 

• The carrying amount of a ARO liability should be reconsidered at the school board’s financial reporting date(s) to account for new information that may become available. Review will occur annually at minimum and will include consideration of revisions to timing, estimates, and discount rate. If a significant event occurs in year, such as remediation activities or a significant change in liability estimate, these changes should be reflected at the time of the change. Refer to ARO Policies and Implementation Guide for more details.

  • In Fall 2023, the ministry provided training on ARO revaluation (slides 4 to 7) which included a method to calculate the inflation rate. The training slides can be viewed in the training material task list in the S2223FIS application. In summary, the methodology is taken from the Canada Building Construction Price Index (BCPI) survey, for non-residential buildings, and is the average of the two Ontario datapoints captured within the survey (Ottawa and Toronto) based on the most current information available for the last four quarters, thus considering the seasonality of construction services. This method may be used for future reporting cycles.

• Warning_SC5.7_1 checks that the total input in this column is greater than or equal to the sum of the change in estimates reported on Schedules 3E (column 3) and 3D (column 13). If a school board receives this warning and Warning_SC9_1 because they had an asset held for sale (AHFS) or an asset permanently removed from service (PRFS) prior to the adoption of ARO on September 1, 2022, please indicate this in the warnings explanation as this is a valid reason to ignore the warning message(s).

Column 5: ARO Liability - Liabilities Incurred During the Year

Input increases due to ARO liabilities incurred in the year.

Column 6: ARO Liability - Accretion Expense

Input accretion expense, in the case where the present value method was used for an ARO liability. Positive values should be entered in this column (per PS 3280, accretion expense is the increase in the carrying amount of a liability for asset retirement obligations due to the passage of time).

Column 7: ARO Liability - Disposals

Input decreases to ARO liabilities due to disposals. This column should only be used when a school board has disposed of the related asset, without abatement of the ARO liability. Negative values should be entered in this column.

Column 8: ARO Liability - Abatement

Input any decreases to an ARO liability as a result of abatement activity. Negative values should be entered in this column.

Column 9: ARO Liability - Transfers Between Asset Class

Use this column to transfer liability amounts between the Assets in Service categories (Land Improvements, Buildings-40 years, Other Buildings, or Equipment) and Assets Permanently Removed from Service or to Assets Held for Sale. All asset transfers from Capital Leased Assets to Assets Permanently Removed from Service and vice-versa would also be reported here. Note that the amounts in this column should net to zero.

Column 10: ARO - Closing Balance August 31

This column is calculated as the sum of columns 2 to 9.

Schedule 5.8 - P3 Financial Liability, P3 Performance Obligation

This schedule tracks the continuity of financial liabilities and performance obligations related to Public Private Partnerships (P3) during the year.

School boards must input P3 liability activity, specifically the adjustments, additions, disposals, principal payments towards the financial liabilities, and revenue recognized on performance obligations from September 1, 2025 to August 31, 2026.

Lines are provided for each of the following asset classes:

• Land improvements
• Buildings - 40 years
• Other Buildings
• CIP - Buildings - 40 years
• CIP - Buildings - 20 years
• CIP - Buildings - Other
• Other

The Other line should be used if a school board has a P3 arrangement that does not fit into the land improvements or building asset classes available on the form. If an amount is entered here, a description should also be input in the Description column.

According to Public Sector Accounting Standard (PSAS) section PS 3160, P3s are an alternative finance and procurement model where the school board uses a private sector partner to design, build, acquire or better (i.e., procure) infrastructure. In exchange, the school board provides a contractual right to the private partner to either:

• receive cash or other financial assets, resulting in a financial liability and/or,

• earn revenue from third-party users or access to another revenue-generating asset, resulting in a performance obligation.

Schedule 5.8 is divided into two sections to report activity from each of these types of obligations separately.

The financial liability is measured at amortized cost using the effective interest rate method. The financial liability is discounted to its amortized cost using the implicit contract rate. Where the implicit contract rate is not determinable, the weighted average cost of capital of the P3 arrangement or the private sector partner’s cost of capital must be used to discount the financial liability. The carrying amount of the financial liability is reduced as payments are made.

For a performance obligation, revenue should be recognized, and the performance obligation reduced, according to PSAS section PS 3400 Revenue. The timing of the revenue recognition is determined by the terms and conditions of the P3 arrangement.

For more detailed information on the reporting and accounting of P3, please refer to the ministry’s Public Private Partnerships Accounting Policies & Implementation Guide.

Column 1: Financial Liability/Performance Obligation - Opening Balance September 1

The opening balances are pre-populated from the 2024-25 board-submitted Revised Estimates closing balances. Adjustments are not permitted in this column.

Column 2: Financial Liability/Performance Obligation - Adjustments to Opening Balance

This column may be used to adjust the loaded opening balances to the latest data available. In Revised Estimates, the adjustment, if any, plus the pre-loaded opening balance should agree to the closing balance of the prior year Financial Statements.

Column 3: Financial Liability/Performance Obligation - Additions

Input any additions to either the financial liabilities or performance obligations, in their respective sections, that were made in the year as a result of any new P3 agreements.

Column 4: Financial Liability/Performance Obligation - Remeasurement Adjustments

Input any remeasurement adjustments made to either the financial liabilities or performance obligations, in their respective sections, that were made in the year due to modifications to agreement terms.

Column 5: Financial Liability/Performance Obligation - Disposals

Input any disposals of either the financial liabilities or performance obligations, in their respective sections, that were made in the year. Negative values should be entered in this column.

Column 6:

Financial Liability - Principal Payments

Input payments made towards the principal of the outstanding financial liability. Negative values should be entered in this column.

Performance Obligation - Revenue Recognized

Input the amount of the performance obligation reduced in the year according to section PS 3400 Revenue. The timing of the revenue recognition is determined by the terms and conditions of the P3 arrangement. Negative values should be entered in this column.

Column 7: Financial Liability/Performance Obligation - Closing Balance August 31

This column is calculated as the sum of columns 1 to 6.

Schedule 5A - Long Term Capital Debt

This report has three pages: Long Term Capital Debt Continuity, Long Term Capital Debt Summary, and Sinking Fund Continuity.

Long Term Capital Debt Continuity

Principal, interest, and sinking fund contributions for supported debt and unsupported OFA debt are pre-loaded based on the Capital Wrap Up Template (CWT). Opening balances are preloaded either from the CWT data or from the closing balances of the 2024-25 board-submitted Revised Estimates. Any data loaded from the prior year submission can be overwritten, if required.

This section is divided into:

• Supported capital debt relating to the post-1998 capital wrap-up
• Unsupported capital debt

OFA loan-related information is reported at items 1.1 and 2.1. All amounts are preloaded to these rows based on ministry information.

Column 1: Balance at September 1

The opening balances for the two rows related to OFA loans (items 1.1 and 2.1) are loaded from data maintained by the ministry. Opening balances for the remaining rows are preloaded from the board-submitted 2024-25 Revised Estimates closing balances, and can be adjusted if necessary.

Column 2: Permanent Debt Retirement

Any debt retirement is reported as a negative amount in this column. The amounts for supported debt retirement are based on ministry data collected from school boards.

Column 3: Capital Debts - Capital Leases and Debenture Issues

This column allows school boards to record any capital leases or debentures committed to in the year related to unsupported spending.

Column 4: Principal Payments

OFA loan and other supported debt principal payments are pre-loaded. School boards should report any principal payment related to unsupported debts.

Column 5: Interest Payments

OFA loan and other supported debt interest payments are pre-loaded based on ministry data. School boards should enter any interest payments related to unsupported debt. Total interest entered must equal the total of debt and interest charges reported on Schedule 10 plus the total capitalized interest reported on Schedule 3 less the change in interest accrual reported on Schedule 10ADJ. Interest reported should also only include interest related to external borrowing.

Column 6: Sinking Fund Contributions

Sinking fund contributions related to supported debt are preloaded.

Column 7: Balance at August 31

This column is calculated as the sum of the opening balance, permanent debt retirement, and capital leases and debenture issues columns, less the principal payments column.

All non-OFA unsupported debt information must be input by school boards directly on this form.

Long Term Capital Debt Summary

This report is a summary of the debt continuity information from the previous page, broken down into categories for OFA loans, third party debentures, sinking fund debentures and capital leases.

Sinking Fund Continuity

This report displays a continuity of the sinking fund asset information.

Column 8: Balance at September 1

Preloaded from the board-submitted 2024-25 Revised Estimates closing balance, and can be adjusted if necessary.

Column 9: Retirement

Input any reductions in sinking fund assets when amounts are used for permanent debt retirement.

Column 10: Interest Earned

Input any interest earned on sinking fund assets in the year. Amounts entered here are loaded to Schedule 9, item 6.2 (Interest on Sinking Fund Assets).

Column 11: Contribution

This is the supported sinking fund contribution in the year, and loaded from Schedule 5A, item 1.3, column 6.

Column 12: Balance at August 31

This column is calculated as the sum of columns 8, 10, and 11 less column 9.

Relationship to other schedules:

• Amounts input for sinking fund interest earned (at item 8, column 10) is loaded to Schedule 9, item 6.2 (Interest on Sinking Fund Assets).

• The supported interest in column 5 related to OFA (item 1.1) and non-OFA (items 1.2 to 1.4) are loaded to Section 8A, items 2.1 (for OFA) and 2.2 (for non-OFA).

• The supported principal and debt retirement payments are loaded to Schedule 5.2, items 2.1 (OFA) and 2.2 (Non-OFA):

  • Schedule 5A, item 3.1, column 4 (OFA principal payments) populates Schedule 5.2, item 2.1, column 4.
  • Schedule 5A, item 4.1, sum of columns 2 and 3 populates Schedule 5.2, item 2.2, column 4.

• In the Financial Statements cycle, values on this schedule are loaded to Schedule 7 (Detail of Consolidated Statement of Financial Position), items 2.5.1 to 2.5.5.

Schedule 9 - Revenues

This schedule is designed to collect revenue information on a PSAB basis. Per public Sector Accounting Board (PSAB) section PSG-4, paragraph 7, the creation of, addition to, or deduction from funds and reserves does not create a revenue or expense. All revenues of the board are recorded on this schedule (including all legislative grants, federal grants, third party revenues, etc.).

Most of the proceeds from sales of sites and buildings (i.e. real property) are recorded as deferred revenues until they are used as prescribed by Ontario Regulation 193/10 (Restricted Purpose Revenues). For example, a building is sold in the current year and the proceeds will be used in a future year. The proceeds are not recognized as revenue in the current year but are recorded as a contribution to deferred revenue (Schedule 5.1, column 2, items 13.1 to 13.3) to the extent that the board had capital contributions in DCC for the purchase of this building. The deferred proceeds will be transferred to DCC (on Schedule 5.3) in the year that they are used for the purposes allowed by the regulation. DCC will be recognized into revenue at the same rate as the amortization of the asset that was purchased with the proceeds. The scenario is different when land is sold. A revenue recovery will be recorded on Schedule 9, item 8.50, to the extent that the board had capital contributions in accumulated surplus (Schedule 5, item 4.7) for the purchase of this land. See the Fall 2011 Training Session slides for the journal entries supporting the proceeds of disposition transactions.

Notes on input data:

Most cells on this schedule are input by school boards. Please note the following points when inputting values:

• Any transfer payments received by school boards to be paid to eligible employees and former employees as a remedy related to the Putting Students First Act (PSFA) court ruling should be reported as “Provincial Grants - Other”, and entered on any of the open lines from 2.8.1 to 2.8.6.

• Items 2.91.1 and 2.91.2 are for reporting prior years’ grant adjustments. When a school board’s GSN / Core Ed payments related to a prior school year change during the current school year, they will need to record the change in the current year’s EFIS forms. The change would be made through a new ministry-reviewed version of a prior year’s EFIS submission and an associated transfer payment voucher, and may relate to regulation amendments or other FO adjustments.

  • If any of the change is related to an enveloped amount, an adjustment should instead be made to the related deferred revenue account by entering a value on Schedule 5.1, column 2.1 (Deferred Revenue - Adjustment). For example, if there is a regulation amendment that provides additional special education funding in the prior year’s financial statements, this additional funding should be added to Schedule 5.1, item 1.1, column 2.1.

  • The amount to be entered as an adjustment on Schedule 5.1, column 2.1 (Deferred Revenue - Adjustment) for each affected line in the current year would be the change in Contributions Received (Schedule 5.1, column 2) between the board-submitted and final ministry-reviewed prior year’s EFIS submission.

  • The remaining non-enveloped change in funding should be recorded on Schedule 9 in the Grant Adjustments section.

• Item 3.4, which is only applicable to the Financial Statements cycle, is to be used to accrue tax revenue adjustments (write offs and supplementary taxes) relating to 2026, where there are significant variances from adjustments school boards experienced in the past. It is expected that this cell will have limited use and will only be used in extraordinary circumstances. Any amount of revenue accrued on this line will have an offsetting amount recorded at item 2.90 to reflect the grant impact.

• Interest income (other than interest earned on sinking fund assets, which is loaded to item 6.2) is reported at items 6.1.1 to 6.1.3:

  • Item 6.1.1 (Portfolio Interest Income - Non-GRE (Third Party)): Report third party (i.e. non-government reporting entity (GRE)) interest income generated from portfolio investments on this line. Exclude interest on sinking fund assets that is recorded at item 6.2.

  • Item 6.1.2 (Other Interest Income - Non-GRE (Third Party)): Report third party (i.e. non-government reporting entity (GRE)) interest income generated from non-portfolio investments on this line. Exclude interest on sinking fund assets that is recorded at item 6.2.

  • Item 6.1.3 (Interest Income - GRE (Non-Third Party)): Report interest income generated from Ontario bonds and T-Bills on this line.

• School boards should enter fees from their extended day program related to early learning at item 8.17.

• DCC on disposal of non-pooled and unrestricted assets and DCC related to the loss on disposal of restricted assets are recorded as revenue on this schedule at items 9.2 and 9.3:

  • On the disposal or write-down of non-pooled and unrestricted assets, the DCC of the disposed or written down asset is transferred to revenue and reported at item 9.2.

  • On the disposal of restricted assets (including assets held for sale), if there is a loss incurred on disposal, the portion of the DCC of the disposed asset equal to the loss is transferred to revenue by reporting the amount at item 9.3. The remaining portion of the DCC is transferred to deferred revenue. Similarly, if there is a write down on a restricted asset, the DCC of the written down asset is transferred to revenue and reported at item 9.3.

  • See the Fall 2011 Training Session slides for the journal entries supporting the disposition transactions. Note that amounts input on these two lines is loaded to Schedule 1.1 Consolidated Statement of Operations at item 1.8 (Fees and Revenues from Other Sources).

• Any interest earned on debentures raised by boards to pre-finance project costs should be reported as revenue.

• Tuition fees from Ontario residents on tax-exempt land (section 4 of the Calculation of Fees for Pupils for the 2025-26 School Board Fiscal Year regulation) should be reported at item 8.2.

• Items 8.3.1 and 8.3.2 (Tuition fees from Individuals - Day School, Other): This typically refers to tuition fees collected from international visa students. Some school boards may record the fees received for the upcoming school year from visa students as deferred revenue. In that case, the collected fees can be recognized as revenues by entering an amount on Schedule 5.1, item 4.8, col. 6; this value is loaded to Schedule 9, item 8.3.1. This amount is excluded from the amount populated at item 8.15 (Other Third Party - Amounts from Deferred Revenue). Some school boards may not record the tuition fees from visa students as deferred revenues, but would accrue fees received in advance. They should report the revenues, when recognized, at item 8.3.2.

• All payments to school boards other than grants should be reported at item 8.14 (Government of Ontario, Non-grant payment). An example is a disbursement for an employee of the board seconded to the ministry.

• Revenue related to benefit plan reserves should be recorded at item 8.19. This line is to report any amounts that were received as a result of the termination of existing benefit plans when joining the provincial benefit trusts.

• Revenue Recovery on Asset Retirement Obligation at item 8.51 is an input cell. School boards should enter any revenue recoveries related to ARO in the year, which are recorded to reverse excess amortization taken on TCA-ARO in prior periods arising from disposal or revaluation of asset retirement obligations. However, please note that any Core Ed revenue related to supported ARO abatement is already included in items 1.1 (for allocations paid as a capital grant) and 1.2 (for allocations that flow through deferred revenue) above. These are amounts that were recorded on Schedule 3A, items 1.3.2 or 1.3.3. The sum of supported ARO abatement from Schedule 3A (item 1.3.2, column 20 less column 19 and item 1.3.3, column 20) and the revenue recovery on ARO recorded at item 8.51 is excluded from compliance; it is loaded to the Compliance Report, item 2.1.3.

  • Warning_SC9_1 checks that the value input at item 8.51 equals the total ARO revenue recovery reported on Schedules 3E (column 19) and 3D (column 17). If a school board receives this warning and Warning_SC5.7_1 because they had an asset held for sale (AHFS) or an asset permanently removed from service (PRFS) prior to the adoption of ARO on September 1, 2022, please indicate this in the warnings explanation as this is a valid reason to ignore the warning message(s).

• Any revenue recoveries related to contaminated sites should be input at item 8.52 (Revenue Recovery on Contaminated Sites). This may occur if a site is sold before it has been remediated, or due to a decrease in the estimated contaminated site liability. There should be a corresponding negative entry on Schedule 10.7 Liability for Contaminated Sites, in column 2.3 (Contaminated Site Liability Disposal) for a disposal without abatement or in column 2.1 (Contaminated Site Liability Changes in Estimate) for a decrease in the liability estimate.

• Item 8.62 (Realized gains attributable to derivatives) is to report derivatives gains and flows to Schedule 1.4, item 3.3.1, in the Financial Statements cycle. This amount should be a positive number.

• Item 8.63 (Realized gains attributable to portfolio investments) is to report portfolio investment gains and flows to Schedule 1.4 item 3.4.1, in the Financial Statements cycle. This amount should be a positive number.

Data loaded from other schedules:

In addition to transfers from deferred revenues, which are detailed in the Deferred Revenue section below, the following items are pre-loaded to Schedule 9 from data entry elsewhere in EFIS:

• Item 1.1 (Legislative Grants - Current Year) is loaded from Section 1A, item 6.1.2.

• Item 1.2 (Legislative Grants - Amounts from Deferred Revenue) is loaded from Schedule 5.1, column 6, item 1 + item 10.

• Item 2.90 (Grant Accrual Re. 2026 Accrued Tax Adjustment) is calculated as the negative of the value entered on Schedule 9, item 3.4 (Tax Supplementary and Tax Write-offs Adjustment - Accrual Re. 2026 Amounts). This is only used rarely, and represents the expected increase in grants from the ministry in cases where a school board expects significant negative tax revenue adjustments.

• Item 3.1 (Tax Revenue from Municipalities) is calculated as the total tax revenue from Schedule 11A, item 14.6 minus the amount input on Schedule 9, item 3.2 (Tax Revenue from Unorganized Territories).

• Item 3.3 (Tax Revenue Adjustment) is loaded from Section 1B, item 4.2 (in the Financial Statements cycle only).

• School generated funds revenue (item 4.1 for elementary and item 4.2 for secondary), is loaded from Schedule 14, item 1.5 (column 1 for elementary and column 2 for secondary).

• Item 5.5: Revenue related to approved operating expenses under the CVRIS-80% funding source, provided by the federal government but administered provincially, is loaded from Schedule 3A, item 1.3, column 8.1.

• Item 6.2 (Interest on Sinking Fund Assets) is loaded from Schedule 5A, item 8, column 10.

• Item 8.18.1: Net gain on disposal of unrestricted tangible capital assets (i.e., assets other than land and building) is loaded from the sum of gains on disposal on Schedule 3C for unrestricted assets.

• Item 8.18.2 (Net Gain on Disposal of Purchased Intangibles) is loaded from the sum of gains on disposal on PI from Schedule 3G, item 2.0, column 20.

• Item 8.50 (Revenue recovery on Land Disposal) is loaded as the negative of Schedule 5.6, item 1.4, column 3 less Schedule 5.5, column 6.1, total land projects.

• Item 9.1 (Amortization of Deferred Capital Contributions) is loaded from Schedule 5.3, column 6, item 2.3.

Deferred Revenue

Grants or other amounts received for specific or externally restricted purposes (such as Special Education grants) are not recognized as revenue unless they have been used for the purposes they were provided for. These amounts are recorded in deferred revenue on Schedule 5.1.

• Therefore, the allocation a board receives on Section 1A (Summary of Allocations) will not equal the Legislative Grants - Current Year on Schedule 9, item 1.1. The portion of the year’s allocation that is being deferred can be seen on Section 1A, item 6.2.

• Other (non-Core Ed) deferred revenues on Schedule 5.1 that meet the criteria for revenue recognition are transferred out of deferred revenue by recording the appropriate amount on Schedule 5.1, column 6. No data entry is required on Schedule 9, as the amount will be populated automatically.

• The deferred revenue amounts on Schedule 9 are carried forward from Schedule 5.1 and are populated as detailed in the chart below:

In-Kind Grants

PPE, CSE, HEPA, and Rapid Antigen Test Kits

There are four lines available on Schedule 9 for school boards to report revenue related to in-kind grants from the provincial government: two to record the value of personal protective equipment (PPE), critical supplies and equipment (CSE) and HEPA filter units received by the board from the Ministry of Public and Business Service Delivery (MPBSD), formerly the Ministry of Government and Consumer Services (MGCS), and two to record the value of Rapid Antigen Test Kits (RAT).

School boards can report revenue for the In-Kind Grant - PPE/CSE/HEPA directly on the existing item 2.13.1 if it does not relate to an opening deferred revenue. Similarly, they can report revenue for the In-Kind Grant - Rapid Antigen Test Kits directly on line 2.14.1 if it does not relate to an opening deferred revenue. They can also choose to report the revenue on Schedule 5.1 through lines 3.2 and 3.3 as a transfer to revenue in column 6, and it will flow directly to Schedule 9 at items 2.13.2 and 2.14.2. For any amounts that were recorded in opening deferred revenue related to the in-kind grants, please enter the current year revenues for these items on Schedule 5.1 in column 6.

As announced in Memorandum 2021: SB18, and consistent with reporting in previous periods, school boards are required to report their PPE and CSE in-kind revenue. This includes HEPA filters and units received directly from the Ministry of Public and Business Service Delivery (MPBSD), formerly the Ministry of Government and Consumer Services (MGCS). Starting in 2021-22, this also includes rapid antigen tests (RAT). PPE, CSE, HEPA and RAT in-kind revenues, if applicable, are to be reported based on the quantities received by the school boards, using the costing information provided by the ministry. If the unit cost of the RATs is not available by the time of reporting, boards should report $0 revenue and expense. These in-kind revenues will be fully offset by the PPE, CSE, HEPA and RAT in-kind expenses, resulting in no impact to the school boards’ in-year surplus/deficit. Any inventory that is not projected to be used during the current reporting period should be recorded as inventory of supplies and deferred revenue; however, these amounts are expected to be minimal.

In the case where items such as HEPA filter units were received in the prior reporting period, and were also used (i.e. placed in service in classrooms or elsewhere) in the prior reporting period, the board would record a revenue and an expense for the value of the equipment in the prior reporting period.

In the case where a large volume of items were received in the prior reporting period (ex. Masks and hand sanitizer), which were intended for use in the current reporting period, the following journal entries are recommended for current and prior reporting periods.

Dr        inventory of supplies        
  Cr        deferred revenue   

Dr        supplies expense
  Cr        inventory of supplies

Dr        deferred revenue
  Cr        revenue

In the case where PPE/CSE/HEPA inventory expires prior to use, school boards may choose to record the disposal of expired PPE using a contra account for Allowance for obsolete inventory of supplies, which would be netted against the Inventory of supplies accounts to get the remaining inventory. Note that this amount would be reported in EFIS on a net basis on Schedule 7 (Detail of Consolidated Statement of Financial Position) at line 4.2 (Inventories of Supplies) in the Financial Statements cycle, as there is no contra account line in EFIS and this method is not required for ministry purposes.

Dr	Supplies expense
  Cr	Allowance for obsolete inventory of supplies

Dr	Deferred revenue
  Cr	Revenue

Menstrual Equity Initiative

Through the Menstrual Equity Initiative Ontario Multi-Year Transfer Payment Agreement (TPA), school boards will receive dispensers and menstrual products for 2024-2025, 2025-2026, and 2026-2027 that will need to be reported and recorded as an in-kind revenue in EFIS. School boards should report this in-kind revenue on Schedule 9, in the Provincial Grants - Other section, between items 2.8.1 and 2.8.6, with the description “REP - Menstrual Equity Initiative”. The corresponding expense will be recorded on Schedule 10 item 55 (Textbooks and Supplies), column 5 (Supplies and Services). This corresponds with the Ministry of Education Code of Accounts function code 10 (Instruction) and object code 330 (Instructional Supplies). The dispensers are considered operating expenses since they do not meet the ministry capitalization threshold.

Revenues and expenses are calculated by multiplying the number of menstrual products and dispensers used in the school board in the reporting period by their respective unit costs, as noted in Schedule “D” of the TPA. In the case where a material volume of product was received in the reporting period and remains unused at the end of the reporting period, the value of these products is to be reported in EFIS as Inventories of Supplies on Schedules 1 and 7, item 4.2 and as deferred revenue on Schedule 5.1, item 2.1 Responsive Education Programs (REP).

Banker and Recipient Boards

Some Ministry of Education grants have been provided to school boards that are to act as “banker boards” that will further distribute the money to other boards (“recipient boards”). In this situation, please report as described below:

Banker Boards

• When the funding is received from the ministry, the banker board should record the amount in Provincial Grants - Other revenue (Schedule 9, items 2.8.1 to 2.8.6), or deferred revenues where applicable. An example of deferred revenue recognition is the Northern Adjustment funding. Since this is Core Ed funding and is enveloped, the use of the Northern Adjustment funding, including payments of this funding to recipient boards, is recorded on Data Form A2 and Schedule 5.1 and eventually reflected on Schedule 9 item 1.2 (Legislative Grants - Amounts from Deferred Revenue).

• When the banker board flows the money to the recipient board or sets up the payable to the recipient board, they will record the expense as a “Transfers to other Boards” expense (Schedule 10, column 11). Error message Error_SC10_7 checks that an appropriate expense is included here if a Northern Adjustment lead board records a transfer to recipient school boards on Data Form A2 Special Education, item 2.3.

Recipient Boards

• Amounts received or receivable from the banker board should be recorded as Other Fees and Revenue from School Boards - Other (Schedule 9, item 7.90.1 or 7.90.2) or as deferred revenues where applicable. A dedicated line (Schedule 9, item 7.4) exists for tracking Northern Adjustment funding received from cooperative lead boards; it’s populated via Schedule 5.1, item 4.9, when the cooperative recipient board reports Northern Adjustment funding received on Data Form A2 Special Education, item 2.5.

• The expense should be recorded when incurred in the appropriate expense account(s) on Schedule 10.

Relationship to other schedules:

• The total revenues in each section of this schedule are loaded to Schedule 1.1 (Consolidated Statement of Operations). For deferred capital contributions (DCC), the amortization of DCC at item 9.1 is split between Schedule 1.1 items 1.9.1 (….related to Provincial Legislative Grants) and 1.9.2 (….related to Third Parties) based on amounts recorded on Schedule 5.3 Deferred Capital Contributions Continuity, items 2.4 and 2.5, col. 6. The DCC revenue recorded at items 9.2 and 9.3 is included in the value loaded to Schedule 1.1 item 1.8 (Fees and Revenues from Other Sources).

• Realized gains attributable to foreign exchange, derivatives, and portfolio investments are input at items 8.60 to 8.62. In the Financial Statements cycle, the values entered here are loaded to Schedule 1.4, Consolidated Statement of Remeasurement Gains and Losses.

Schedule 10 - Expenses

This schedule has two tabs, which provide alternate methods of entering board’s total operating expenses. School boards can choose which one they would prefer to use; data entry on one tab will automatically be updated on the other tab.

TAB: Option 1:

This is the traditional grid that should be familiar to school boards, and that is replicated in the report for Schedule 10.

TAB: Option 2:

This option displays the data in one long column, which only displays the cells that allow data entry. First, all the entered cells for the first column (Salaries and Wages) are shown, followed by all entered cells for the second column (Employee Benefits), and so on, until all entered cells have been displayed. School boards may choose to use this method if they don’t want to have to click through non-entered cells.

Notes on input data:

This schedule is designed to collect expense information on a PSAB basis by expense category and object. As per Public Sector Accounting Board (PSAB) section PSG-4, paragraph 7, the creation of, addition to or deduction from funds and reserves does not create a revenue or expense. For further details on how to classify expenses, please refer to the Uniform Code of Accounts.

• Since TCA was capitalized per PSAB (PS-3150) starting September 1, 2009, capital expenditures that meet the capitalization threshold per the TCA Guide are no longer expensed; they are recorded on the capital expenditure schedules (Schedules 3 to 3A). Only the amortization, write downs and losses on disposal related to TCA are recorded on Schedule 10. Amortization is split into five categories:

  • Instruction (item 72, column 12)
  • Administration (item 73, column 12)
  • Transportation (item 74, column 12)
  • Pupil Accommodation (item 75, column 12)
  • Other (item 76, column 12)

  Error_SC10_1 ensures that the TCA amortization expense reported on these lines in column 12 equals the amortization and write downs reported on Schedule 3C.

• Capital expenditures that do not meet the capitalization threshold as per the TCA Guide are expenses, and should be recorded in column 5 (Supplies and Services).

• Loss on disposal for unrestricted assets (i.e. those assets that are not governed by Regulation 193/10), as well as restricted assets, are reported in column 12 at items 72.1, 73.1, 74.1, 75.1, and 76.1. Losses on assets held for sale from Schedule 3D are also reported at these lines. For restricted assets, the loss on disposal is summed up from losses on disposal on Schedule 3C which is calculated at asset level. Error_SC10_2 ensures that the loss on disposal of TCA and AHFS reported on these lines in column 12 equals the sum of loss on disposal on Schedules 3C and 3D-TCA.

• Amortization expenses on TCA-ARO assets are reported in column 13 at items 72, 73, 74, 75, and 76. Amounts reported here should equal the total ARO amortization expenses reported on Schedule 3E-2, column 12. This is enforced through Error_SC10_3.

• Net losses related to ARO are reported in column 13 at items 72.1, 73.1, 74.1, 75.1, and 76.1. Amounts reported here should be greater than or equal to the total losses recorded on Schedule 3D-2, column 18 + Schedule 3E-3, column 20. This is enforced through Warning_SC10_6. The only differences expected between the two values would be related to losses from abatement of directly expensed ARO liabilities.

• Accretion expenses on ARO liabilities are reported in column 14 at items 72, 73, 74, 75, and 76. Amounts reported here should equal the total accretion expenses reported on Schedule 5.7, column 6. This is enforced through Error_SC10_4.

• Directly expensed ARO liabilities should be reported in column 14 at item 78 (Other Non-Operating Expenses), as well as increases to the estimates of directly expensed ARO liabilities, liabilities related to assets permanently removed from service, and assets held for sale. The amount entered here should be greater than or equal to the values recorded on Schedule 5.7, column 5 (Liabilities Incurred During the Year), on the lines for directly expensed ARO (items 10 to 15). This is enforced through Warning_SC10_7.

• Amortization and impairment expenses on purchased intangibles are reported in column 10 (Other Expenses) at items 72, 73, 74, 75, and 76. Amounts reported here should equal the total PI amounts reported on Schedule 3G for amortization expenses (column 12) and impairments (column 5 + column 13). This is enforced through Error_SC10_5.

• Losses on disposal of purchased intangibles are reported in column 10 (Other Expenses) at items 72.1, 73.1, 74.1, 75.1, and 76.1. Amounts reported here should equal the total loss on disposal for PI reported on Schedule 3G, column 21. This is enforced through Error_SC10_6

• Public Private Partnerships (P3) interest expenses are reported in column 7 (Interest Charges on Capital) using object code 761 (capital loan interest) and program code 702 (public private partnership). For the P3 liability, program code 702 should be used with object code 986 (for P3 financial liability) or 954 (for P3 performance obligation).

• Debt principal payments and sinking fund contributions are not recorded as expenses under PSAB. They are shown on Schedule 1 as a reduction of the debt liability.

• Actuarially determined amounts for retirement benefits and termination benefits are recorded in expenses as required by Sections 3250 and 3255 of the PSAB Handbook. Interest expenses include the accrual amount to year-end, not just the cash payment during the year. This is the amount that should be recorded on Schedule 10. To the extent that this amount differs from the amount paid in cash, the offsetting difference is included on Schedule 10ADJ (Adjustments for Compliance Purposes), column 21 (Increase/(Decrease) in Unfunded Liabilities - Interest Accrued, SGF, Contaminated Sites). If the PSAB expense is greater than the amount paid in cash, the unfunded liability has increased, which is recorded as a positive number on Schedule 10ADJ.

• Prepaid expenses and inventories of supplies are to be set-up as non-financial assets in the period in which they are acquired. These assets will be drawn down and recognized in expense in the period in which they are used (not when acquired, as was done prior to September 1, 2010).

• Amounts going into deferred revenues are not expenses.

• Teacher assistants (item 53.1) and ECE (item 53.2) are for day school programs. The expenses reported on the ECE line (item 53.2) should be related to the ECE work in Full Day Kindergarten. In the case that there are ECEs who work in other grades, please report the related expenses at item 53.1. Any ECE expenses related to non-day school programs (e.g. before and after school) will be reported at item 78 (Other Non-Operating Expenses).

• Item 70 (School Operations and Maintenance), item 71 (School Renewal) and item 77 (Other Pupil Accommodation) do not contain any amounts that meet the capitalization threshold per the TCA Guide; these amounts would be recorded on the capital expenditure schedules (Schedules 3 to 3A).

• Item 77 (Other Pupil Accommodation) includes operating-type expenses regarding pupil accommodation, mostly interest on debt on capital programs.

• Expenses to be reported on this schedule are gross expenses except for HST rebates. Salary recoveries are not netted, and any recoveries are to be reported on Schedule 9 in the Other Revenue section. The reporting of expenses to the various categories should be in accordance with the Uniform Code of Accounts definitions and mapping except where specifically noted below.

• Columns on Schedule 10 should include the following object codes:

• Funding for program leads is provided in several components within the Learning Resources Fund (e.g., the Program Leadership Component on Section 3H). For some school boards this duty may be assigned fully or partly to a supervisory officer. School boards are required to report the associated salary cost at item 59, Coordinators and Consultants.

• Interest costs for long term debt and any interest costs relating to capital not permanently financed (including interest on short-term borrowing on capital programs that are waiting for grant payment) should be included in column 7, items 54, 62, 63, 66, 68, 70, 71, or 77; and short-term borrowing costs for operating purposes should be included at column 10 item 66.

• Other non-operating expenses at item 78 should include:

  • Extraordinary expenses as referred to in the Uniform Code of Accounts, restructuring expenses, generic contractual service expenses or expenses that are non-educational and for which the board receives offsetting revenues.

  • Payments that the school board is required to place in a trust fund as a result of the financing arrangements of the not permanently financed (NPF) debt. A corresponding funding amount is included in the funding regulation.

  • Any new expenses related to a liability on contaminated sites under PSAB standard 3260 incurred after Sept 1, 2014 should be reported in column 10 (Other Expenses).

  • At item 78, col. 10, report centrally procured personal protective equipment (PPE), critical supplies and equipment (CSE) and HEPA filter units from the Ministry of Public and Business Service Delivery (MPBSD), formerly the Ministry of Government and Consumer Services (MGCS), as well as centrally procured Rapid Antigen Tests (RAT). The expenses recorded for these items should be equal to the revenues. Please refer to the “In-Kind Grants” section in the Schedule 9 instructions for further details.

  • Any remedy payments made to employees under the settlement agreement between the Crown and union applicants as a result of the ruling that the Putting Students First Act, 2012 was a violation of the Charter of Rights and Freedoms should be reported on this line in column 10 (Other Expenses).

  • In column 14 (Accretion and Other Expenses on ARO), directly expensed ARO liabilities should be recorded, as well as increases to the estimates of directly expensed ARO liabilities and liabilities related to assets permanently removed from service and assets held for sale.

• Labour provisions for salary and benefits, if any, should be recorded in column 15. Lump sum labour provisions using the labour provision function and object codes should be split between the corresponding Schedule 10 categories. School boards should calculate the split of any lump sum labour provisions in their system by determining the percentage of Salary and Wages (S&W) and Benefits for the union represented in each Schedule 10 line. For example, the amount placed in column 15 for Classroom Teachers for a union would be the percentage of total S&W and Benefits for that union included in Classroom Teachers under columns 2 and 3.

Data Entry and Relationship to other schedules:

• All amounts input on this schedule are to be recorded on a PSAB basis.

• Total expenses for both panels are to be entered on this schedule. For school-based expenses that are broken down between elementary and secondary panels, school boards will then enter the secondary portion of the expense on Schedule 10.2; the difference, which relates to the elementary panel, will be automatically calculated on Schedule 10.1.

• The School Generated Funds (SGF) expenses at item 79, column 5, are loaded from Schedule 14, item 2.5, column 3. The total here is then also populated to Schedule 10ADJ, item 79, column 21, since SGF revenues and expenses are excluded for compliance purposes.

Schedule 10ADJ - Adjustments for Compliance Purposes

This schedule shows the adjustments required to arrive at “adjusted expenses for compliance purposes”. This is the amount that must be included as expenses in the financial statements of the board under Section 231 of the Education Act, and in Data Form D for variance calculation purposes. The adjustments are detailed in O. Reg. 488/10 (Determination of Boards’ Surpluses and Deficits). Adjustments input on Schedule 10ADJ correspond to expense amounts on Schedule 5, column 3 (In-Year Increase (Decrease)) in the Unavailable for Compliance section.

Column 21: Increase (Decrease) Unfunded Liabilities - Interest Accrued, School Generated Funds (SGF), Contaminated Sites

This column is mostly used to record the school board’s interest accrual in the year, which is excluded from compliance and loaded to Schedule 5, item 4.2, column 3. Additionally, two adjustments are loaded to this column related to school generated funds expenses and reductions to the September 1, 2014 contaminated sites liability.

Interest Accrued

Interest expenses include the accrual amount to year-end, not just the cash payment during the year. This is the amount that should be recorded on Schedule 10. To the extent that this amount differs from the amount paid, the offsetting difference is recorded in this column. If the PSAB expense for long-term capital debt supported by the ministry is greater than the amount paid in cash, the unfunded liability has increased, which is recorded as a positive number on Schedule 10ADJ. The total value at item 90, less the values that are prepopulated to items 79 (School Generated Funds Expenses) and 78 (Other Non-Operating Expenses), is loaded to Schedule 5, item 4.2, column 3.

School Generated Funds

Expenses related to school generated funds are excluded for compliance purposes and are populated in this column at item 79 from Schedule 14, item 2.5, column 3. The corresponding revenues are excluded from compliance on the Compliance Report at item 2.1.1.

Contaminated Sites

As the initial liability for contaminated sites as at September 1, 2014 is excluded from compliance, any in-year transactions which reduce the opening liability entered on Schedule 5, item 4.8, column 3, are also excluded from the compliance calculation. This is achieved by populating the amount at item 78 (Other Non-Operating Expenses), in this column.

Column 22: Amortization of Employee Future Benefits - Health, Dental, Life Insurance

During 2012, an amendment was made to Ontario Regulation 488/10 requiring the amortization of retirement health/dental/life insurance liabilities over 10 years or a shorter period, beginning during the 2012-13 school year. This was outlined in Memorandum 2012: B14. The Reconciliation Target (item 91) of this column is populated from Schedule 5, item 4.1.3, column 3. School boards should distribute this amount among the available lines as applicable.

Column 23: (Decrease) Unfunded Liabilities - Employee Benefits

The four-year phase-in of spending on benefits that do not relate to retirement gratuities and retirement health/dental/life insurance (i.e. long-term disability benefits, WSIB benefits and other) from cash to PSAB expense for budget compliance purposes was completed in 2015-16. These expenses are no longer excluded for compliance purposes.

However, if a school board would like to address the remaining unfunded non-retirement gratuity related employee benefits using its in-year surplus/deficit, they could report the amount in this column. The total of this column is loaded to Schedule 5, column 3, item 4.1.4.

Column 24: Amortization of Employee Future Benefits - Retirement Gratuity liability

School boards are required to fully address their unfunded retirement gratuity liability over the EARSL of eligible employees under the plan, or a shorter period. The Reconciliation Target (item 91) of this column is populated from Schedule 5, item 4.1.1, column 3. School boards should distribute this amount among the available lines as applicable.

Column 25: Employee Future Benefits Adj.

The adjustment loaded to the Reconciliation Target (item 91) in this column is the value from Schedule 5, column 3, item 4.1.2. School boards should allocate the adjustment amount in column 25 using the same proportion that they allocated to the amortization of employee future benefits retirement gratuity liability (column 24), the amortization of employee future benefits - Health, Dental, Life Insurance Sept 1 Liability (column 22) and/or the decrease unfunded liabilities - employee benefits (column 23) to show savings towards the liability for the employee future benefits.

Column 26: Committed Sinking Fund Interest Earned Adj and column 27 - Committed Capital Projects Adj

The values loaded to the Reconciliation Target (item 91) in these columns are from Schedule 5, column 3, items 4.3 (for committed sinking fund interest) and 4.5 (for committed capital). School boards should allocate these amounts in instruction, administration, transportation, pupil accommodation or other, depending on how the committed capital or sinking fund debentures were spent. For example, if the committed capital relates to 100% school buildings, the full amortization goes to the pupil accommodation category. If the sinking fund amount relates to 50% board administration building, and 50% school building, then 50% goes to pupil accommodation and 50% to board administration.

Column 28: ARO In-year Expenses

The amounts in this column are loaded from Schedule 10, sum of columns 13 and 14. There is no data entry required in this column.

Column 29: Total Expenses Adjustments

This column is the sum of all adjustment columns on Schedule 10ADJ: columns 21, 22, 23, 24, 25, 26, 27, and 28.

Column 20: Total Expenses

These are the expenses populated from Schedule 10 (Expenses), column 20 (Total Expenses).

Column 30: Total Expenses for Compliance

This is the sum of column 29 (Total Expenses Adjustments), and column 20 (Total Expenses). The total of this column is used in the compliance calculation in the Compliance Report, and the details from this column are used in Data Form D.

Schedules 10.1 and 10.2 - School Based Expenses - Elementary and Secondary

These schedules are identical to the Schedule 10 school-based lines with an elementary/secondary breakdown of PSAB expenses. School boards are not required to produce the adjustments on Schedule 10ADJ on an elementary/secondary basis.

School boards are required to report their school-based expenses by panel. Only Schedule 10.2 - Secondary requires data entry, if applicable; the amounts on Schedule 10.1 are calculated as the totals from Schedule 10 less the amounts input for secondary on Schedule 10.2. They should include special education expenses reported in Schedules 10A and 10B.

Item 51, column 05, of the school-based expense grids should only include expenses relating to travel of personnel for instruction purposes. Item 61, column 05, of the school-based expense grids relates to travel expenses of principals/VPs.

Schedule 10.7 - Liabilities for Contaminated Sites

This schedule is for school boards to report the transactions and liability values related to contaminated sites under PSAB standard 3260. Please refer to the Contaminated Sites Accounting Policies and Implementation Guide stored in the EFIS Reference Data folder for further details.

Because any contaminated site liabilities as at September 1, 2014 are excluded from a school board’s accumulated surplus/(deficit) for compliance purposes, there are separate lines to track transactions related to the liabilities before and after that date. In the Financial Statements cycle, the liabilities should be included on Schedule 7 Statement of Financial Position at item 2.4 (Liabilities - Other).

Column 1: Contaminated Site Liability as at Sept. 1

The opening liabilities are loaded from the closing liabilities in the board-submitted 2024-25 Revised Estimates; the amount could be updated with latest data.

• Where the contaminated site liabilities opening balances have not been updated to reflect current costs and where discounting is not applied, at minimum, a cost escalation rate should be applied for each year since the last revaluation and the calculated cumulative inflation adjustment should be inputted in this column to adjust the opening balance. It is recommended that school boards use the actual August calendar Consumer Price Index (CPI) rate published on the Bank of Canada website to update their contaminated site liabilities opening balance, if needed.

Column 2.1: Contaminated Site Liability Changes in the Estimate

This column is used to report changes in the liability estimate due to new information or reassessment during the year.

• Any increase in the estimated contaminated site liability should be recorded as an expense on Schedule 10, item 78 (Other Non-Operating Expenses), column 10 (Other Expenses), and should have a corresponding positive entry here to increase the liability.

• Any decrease in the estimated contaminated site liability should be recorded as a revenue recovery on Schedule 9, item 8.52 (Revenue Recovery on Contaminated Sites), and should have a corresponding negative entry here to reverse the liability.

• School boards should also include in this column, where discounting is not applied, their inflation adjustment of their contaminated site liabilities for the current period. It is recommended that school boards use the actual August calendar CPI rate (if available) published on the Bank of Canada website to revalue the contaminated sites liabilities estimates in circumstances where neither current costs nor an updated environment site assessment are available.

Column 2.2: Contaminated Sites Expenses

Input contaminated expenses in 2025-26, including accretion expenses, if any. All amounts are included in the school board’s expenses for compliance purposes. Note that only positive values can be entered in this column.

• School boards are to report accretion expense if they decide to use the present value method for contaminated sites. Accretion expense is the increase in the carrying amount of a liability for contaminated sites due to the passage of time.

• Discounted cash flow (DCF) is a technique that determines the present value of future cash flows. Under the DCF method, one applies a discount rate to each periodic cash flow. Multiplying this discount by each future cash flow results in an amount that is, in aggregate, the present value of all future cash flows.

• The foundation of discounted cash flow analysis is the concept that cash received today is more valuable than cash received at some point in the future.

• With the effort involved, the province set out the following factors in consideration of the use of discounting in reporting to the province. Discounting is to be used in situations where:

  • The liability is material (threshold for reporting to province is > $10 million per liability/asset/type),
  • The cash flows are reasonably set in both amount and timing (e.g. defined by contract), and
  • The cash flow settlement period extends beyond five years from the initial recognition date of the liability.

• School boards should determine, in discussion with their auditors, if they will use the present value method for their own reporting as it may be different than what is used in reporting to the ministry.

• Where discounting is applied, the discount rates, as well as guidance on the long-term inflation rate, can be found in the document titled OFA Effective Annual Rates in EFIS under the Reference Material folder. The Office of the Provincial Controller Division worked with the Ontario Financing Authority (OFA) to determine sector level discount rates within the document. It will be updated with the most current rates as they become available.

• Because item 1.1 is only used to record the value of contaminated site liabilities identified by August 31, 2014, and excluded from compliance, any increase related to these sites should be recorded at item 1.2.

Column 2.3: Contaminated Site Liability Disposal

This column is used to report decreases in the liability when a school board has disposed of the asset with the contaminated site (no abatement). Note that only negative values can be entered in this column. A corresponding positive amount should be recorded as a revenue recovery on Schedule 9, item 8.52 (Revenue Recovery on Contaminated Sites).

Column 3: Contaminated Sites Abatements

Input any decreases that occur when a school board has settled all or a portion of a contaminated site liability through abatement activity. Note that only negative values can be entered in this column.

• Note that the payments recorded at item 1.1, column 3, may be different from the amount recorded on Schedule 5, item 4.8, column 3. This is because an amount recorded on Schedule 5 is to address the liability by setting aside a portion of the accumulated surplus. It does not necessarily agree to any cash payments made against the liability. There may be a timing difference between the school board setting aside accumulated surplus to address the liability, and reducing the liability in cash.

Number of contaminated sites as of August 31, 2026 is also reported on this schedule, at item 2.1.

Schedule 10.8 - Supplementary Information on Supply Staff Expenses

This schedule provides breakdown of the supply staff expenses reported on line 52 of Schedule 10. The total values from each related column on Schedule 10 are loaded at the bottom of this form, and school boards must distribute this total to the appropriate lines. Please refer to the Uniform Code of Accounts for the valid function code and objection code combinations.

Schedule 10A and 10B - Special Education Expenses

Similar to Schedule 10, this schedule has two tabs which provide alternate methods of entering data. School boards can choose which one they would prefer to use; data entry on one tab will automatically be updated on the other tab.

TAB: Option 1

This is the traditional grid that is replicated in the report for Schedule 10A/B.

TAB: Option 2

This option displays the data in two long columns, one for elementary and one for secondary, which only display the cells that allow data entry. First, all the entered cells for the first column (Salaries and Wages) are shown, followed by all entered cells for the second column (Employee Benefits), and so on, until all entered cells have been displayed. School boards may choose to use this method if they don’t want to have to click through non-entered cells.

The purpose of this schedule is to collect special education expenses for enveloping compliance purposes. Elementary special education expenses are reported on Schedule 10A and secondary special education expenses on Schedule 10B. School boards should report total expenses for classroom teachers and supply teachers related to special education self-contained classes. It should be noted that where a class has been determined by the school board to be a self-contained special education class and the related expenses have been reported as special education expenses on Schedules 10A and 10B, then the class is not part of the primary class size (PCS) calculation or the board’s average class size calculation.

• Include expenses (including Education and Community Partnership Programs (ECPP) and Care and Treatment Education Programs (CTEP) expenses for programs in approved facilities) that fall within the classroom and non-classroom categories, except for those expenses which, although related (directly or indirectly) to special education pupils, fall under other funding categories (e.g. transportation, administration, supervisory officers and school operations).

• Expenses are to be recorded on an adjusted compliance basis only - not on a PSAB basis. This means that expenses would be recorded in a manner consistent with the recording of expenses on Schedule 10 ADJ. Therefore, school boards should not include the additional expenses for (and do not have to make the adjusting entries by program for):

  • Interest accrual
  • School generated funds

• Amortization should be recorded to the extent it applies to the special education category. It is expected that the amortization amount will be minimal since special education equipment (SEA) is not capitalized per the TCA Guide. SEA should be recorded in column 5 (Supplies and Services).

• The total amortization that relates to special education is entered in column 12 on the amortization line (item 72). All amounts that do not meet the criteria for capitalization per the TCA Guide should be included in column 5 (Supplies and Services).

• ECPP expenses (including any labour provisions for staff in ECPP programs) should be reported in column 11 (ECPP Expenses).

• CTEP expenses (including any labour provisions for staff in CTEP programs) should be reported in column 11.1 (CTEP Expenses).

• The labour provision for salary and benefits (excluding the labour provision for ECPP or CTEP staff), if any, should be recorded in column 15 for each expense category.

School boards are required to refer to the instructions provided in the Uniform Code of Accounts on the “Special Education Funding” and “Special Education Appendix” tabs in reporting data on these schedules.

Schedule 10C - School Operations and Maintenance Expenses

This schedule provides a more detailed breakdown of the school operations and maintenance expenses reported on Schedule 10, row 70 (School Operations and Maintenance).

• All expenses are to be reported on a PSAB basis and the detailed expense categories are based on recommendations from the School Operations Working Group.

• There is one row provided for reporting labour provisions, if any. This line can be used to report labour provisions for any of the categories that include wages and benefits on this schedule (custodial operations, maintenance operations, school operations and maintenance administration).

• A warning message (Warning_SC10C_2) ensures that the total expenses input on this schedule are equal to the total School Operations and Maintenance expenses on Schedule 10, row 70, column 20.

• To improve the consistency of reporting among boards, a column with the Code of Accounts References is included.

Schedule 10F - Employee Benefits

This schedule provides a detailed breakdown of the benefit expenses reported on Schedule 10 by benefit type. The total employee benefits expenses on Schedule 10F (item 90, column 13) should be equal to the total employee benefits expenses reported on Schedule 10 (item 90, column 03). This is enforced through error message Error_SC10F_1.

Statutory employee benefits include EI, CPP, Employer Health Tax, etc. for current employees.

To differentiate between the benefit costs for the plans administered by the school boards and the payments made to the benefit trusts, there are two columns for reporting retiree expenses for Health, Dental, Life etc. and two columns for reporting current employee expenses for Health, Dental, Life etc.:

• In column 2, report retiree expenses associated with a school board administered benefit plan.
• In column 2.1, report retiree expenses associated with payments to a benefits trust.
• In column 11, report current employee expenses associated with a school board administered benefit plan.
• In column 11.1, report current employee expenses associated with payments to a benefits trust.

Other Employee Benefits in column 12 include benefit expenses not recorded elsewhere strictly for current employees.

Please refer to PSA Handbook Sections 3250 and 3255 for definitions of various terms related to this schedule.

Comparison with Schedule 10G-1 in Financial Statements

Some of the benefits expense columns may equal the current year benefit expenses reported on Schedule 10G-1 in the Financial Statements cycle, column 2, under the respective benefit category. Such benefits include:

• Retirement Gratuity Plans and Early Retirement Incentive Plans (ERIP)
• Retirement, Health, Dental, Life etc. - School Board Plans and Benefits Trust Plans
• Compensated Absences
• Long-Term Disability Plans
• Workers Compensation Benefits
• Termination Benefits
• OPSEU Pension Plans
• Other Pension Plans

There are warning messages (Warning_SC10F_2 to Warning_SC10F_9) to ensure that expense amounts for each of the above categories tie back from one schedule to the other.

It is generally expected that the employee future benefits recorded in column 2 of Schedule 10G match those reported on line 90 in Scheduule 10F for the corresponding category. For example, the compensated absences expense reported on Schedule 10G, item 3, column 02, should match the compensated absences expense reported on Schedule 10F, item 90, column 3. If there are differences, the board would true up the liability to what is shown on Schedule 10G by journaling the expense. Then as payments are made against the liability, the liability would be reduced. There are potentially two exceptions where the expense reported in Schedule 10F does not agree with the amount reported in Schedule 10G.

• One possible reason that there may be a difference that does not require a journal entry relates to Workers Compensation Benefits through the Workplace Safety and Insurance Board (WSIB). Schedule 1 WSIB employers operate under the collective liability insurance principal (fully insured with WSIB responsible for claims) while Schedule 2 WSIB employers are self-insured (individually responsible for the full cost of claims filed by their workers). Because a Schedule 1 WSIB employer is fully insured while a Schedule 2 employer is self-insured, only self-insured workers compensation plans are required to be included on Schedule 10G. As per PS 3255, these plans result in a school board having a future obligation to continue to pay benefits while an employee is off on a claim, which means these boards need to carry a future liability, and the expense reported in Schedule 10F should match the amount reported in Schedule 10G. By contrast, a fully insured workers compensation plan would not be required to be included under PS 3255 and would therefore be excluded from Schedule 10G.

• Another possible reason relates to long term disability (LTD). Only self-insured LTD plans are required to be included on Schedule 10G. As per PS3250/3255, these plans result in a board having a future obligation to continue to pay benefits while an employee is on disability and the expense reported in Schedule 10G should match the amount reported in Schedule 10F. By contrast, a fully insured LTD benefit plan with premium waived while on disability would not be required to be included under PS3250/3255 and would only need to report annual premium as expense in Schedule 10F, and are not required to report a future liability amount in Schedule 10G.

Schedule 10G - Supplementary Information on Employee Benefits

The report for this schedule has two pages: the first appears only in the Financial Statements, while the second appears in all cycles. The first page tracks the liabilities and expenses for employee future benefits and termination benefits. The second page tracks the amortization of the retirement gratuity and retirement health, dental and life insurance liabilities into compliance.

On the input form, there are four tabs of data entry in the Financial Statements: the first three relate to the first page of the report, and the fourth populates data for the second page of the report. In the Estimates and Revised Estimates, only the Amortization of Liabilities for Compliance tab is visible.

Page 2 - Amortization of Liabilities for Compliance

The purpose of this schedule is to calculate the amount to be brought into the in-year surplus/(deficit) for compliance related to the unfunded liabilities for retirement gratuity and retirement health/dental/life insurance plans.

• The balances at items 1.1 and 2.1 are pre-loaded based on the board-submitted 2024-25 Revised Estimates’ closing balances for these liabilities in column 4 of Schedule 5. School boards are able to overwrite these values to adjust the opening balances, if necessary. Please note that this should only be done if the actual EARSL or amortization period used in 2024-25 is different from the one reported in the 2024-25 Revised Estimates.

• The adjusted opening unfunded liabilities are shown at items 1.4 and 2.4 after taking into account any ministry adjustments at items 1.3 and 2.3, if applicable. These balances are forwarded to Schedule 5 at items 4.1.1 and 4.1.3, column 1.

• Items 1.5 and 2.5 show the EARSL and amortization periods applicable for 2025-26, which are based on the EARSL and amortization period reported in Schedule 10G of the board submitted 2024-25 Revised Estimates minus 1 year. School boards could adjust the pre-loaded EARSL and amortization period, if necessary.

• Items 1.6 and 2.6 show the in-year amortization of the liabilities into compliance. They are calculated as remaining balance from items 1.4 and 2.4 divided by the EARSL/amortization period at items 1.5 and 2.5. If the remaining EARSL/amortization period is less than 1, then the full remaining balance will be taken into compliance. The amounts calculated at items 1.6 and 2.6 are forwarded to Schedule 5, items 4.1.1 and 4.1.3, column 3.

• Items 1.7 and 2.7 show the closing balances of the unamortized liabilities. They are calculated as the sum of items 1.4/2.4 and items 1.6/2.6.

Schedule 11A - Tax Revenue and Territorial District Adjustments

This schedule calculates property tax revenues for the school year. Since school boards report on a school year basis, tax revenue is based on two calendar years’ tax revenue; the conversion to school year is made using a 38% / 62% split. These percentages were determined in 1998 when the province introduced the Student Focused Funding model, and also introduced a transitional short year funding.

• In the Estimates and Revised Estimates, there are two input tabs: Property Tax by Municipality 2025, and Tax Revenue Changes.

• In the Financial Statements, there are two additional tabs: Property Tax by Municipality 2026 and Tax Revenue Adjustment.

TAB: Property Tax by Municip. 2025

Municipalities are automatically populated on this schedule. Where the populated list is incomplete, contact the ministry to request an update of the municipality reference table. The amounts on this tab appear on the Schedule 11A - Schedule of Tax Revenue for the Calendar Year 2025 report.

Information on this tab, along with the Tax Revenue Changes tab, is used in the calculation of tax revenues for 2025-26. The residential and business taxes should reflect the revenue based on the most recent 2025 assessment data and mill rates.

Residential taxes include:

• Residential/farm tax revenue
• Farmlands and managed forests tax revenue

Business taxes include:

• Commercial and industrial tax revenue
• Pipeline, railway, and power utility lands tax revenue

TAB: Tax Revenue Changes

In the Financial Statements, this tab only collects information on election costs. In the Estimates and Revised Estimates, it also requires school boards to input the expected residential and business tax growth or reduction. The amounts on this tab appear on the Schedule 11A - Tax Revenue and Territorial District Adjustments report.

• Items 14.1.1 to 14.1.4 load the 2025 summarized tax data from the totals on Schedule 11A (Tax Revenue for the Calendar Year 2025), columns 3 to 6. The sum is then multiplied by 38% to calculate the total tax revenue relating to 2025 at item 14.1.

• In the Financial Statements cycle only, items 14.2.1 to 14.2.9 load the 2026 summarized tax data from the totals on Schedule 11B (Tax Revenue for the Calendar Year 2026), columns 1 to 4. The sum is then multiplied by 62% to calculate the total tax revenue relating to 2026 at item 14.2.

• In the Estimates and Revised Estimates cycles, items 14.2.2 and 14.2.5 allow school boards to project the average percent assessment growth they expect within their jurisdiction in the 2026 calendar year. For example, if the board is expecting a 1.1% growth in residential assessment, 0.011 should be entered at item 14.2.2. Where there is an assessment decline being projected, a negative number should be entered.

• In the Estimates and Revised Estimates cycles, item 14.2.6 captures the amount of business education tax (BET) reduction estimated for 2026. This is the provincial initiative introduced in 1998 relating to the multi-year phase-in of the BET cuts.

• Items 14.3 to 14.5 (Supplementary Taxes, Tax Write-offs, and Rebates and Deferrals) are loaded from the totals on Schedule 11A (Tax Revenue for the Calendar Year 2025), columns 7 to 9.

• Item 14.6 (Total Tax Revenue) is calculated as the sum of tax revenues relating to 2025 (item 14.1) and 2026 (item 14.2), plus supplementary taxes (item 14.3), less tax write-offs (item 14.4) and rebates and deferrals (item 14.5).

• In the Financial Statements cycle only, item 14.6.1 (Tax Revenue Adjustment - 2025) is loaded from Schedule 11A Calendar Year 2025 Property Tax Revenue Adjustment, item 11A.4.

• Item 14.7 (Election Costs) is an input cell.

• Item 14.8 (Tax Revenue Net of Election Costs) is calculated as item 14.6 less item 14.7.

Relationship to Other Schedules

• Item 14.8 (Tax Revenue Net of Election Costs) is loaded to Section 1B, item 4.1. This value (minus any amounts input on Schedule 9, item 3.2 (Tax Revenue from Unorganized Territories)) is also loaded to Schedule 9, item 3.1.

• In the Financial Statements, item 14.8 (Tax Revenue Net of Election Costs) is loaded to Section 1B, item 4.2 (and Schedule 9, item 3.3).

Schedule 14 - School Generated Funds

School generated funds (SGF) are funds that are raised and collected in the school or broader community in the name of the school or by a school- or parent-administered group, including school councils. These funds, which are administered by the school, are raised or collected from sources other than the school board’s operating and capital budgets.

This schedule shows the activity for SGF that have been consolidated into the board’s financial statements. It includes total school-based cash inflows (items 1 to 1.8) and total school-based cash outflows (items 2 to 2.7), which are to be reported separately in the elementary and secondary panels in columns 1 and 2.

This information is supplementary information and is not subject to audit. The audited financial statements will continue to report school generated funds as a single revenue line and a single expense line in the Consolidated Statement of Operations (Schedule 1.1). However, boards are required to complete this form by category as part of their EFIS submission. The selected categories were taken in large part from the Chart of Accounts in the OASBO Finance Committee’s Guidelines for School Generated Funds - Chart of Accounts pg. 84-88.

Please note that this schedule tracks the cash inflows and outflows related to SGF, not the actual PSAB revenues and expenses. When SGF are used to acquire or build a capital asset, school boards report the spending on the Schedule 3 series of forms and the amount is added to DCC. The amortization expense for the asset, and the related amortization of DCC into revenue, is not reported on this schedule but will be included on Schedules 9 and 10.

For more information on school generated funds, please refer to the Fees and Fundraising Guideline, as well as the Code of Accounts, Sch 14.

SGF is reported under five categories:

• Field Trips/Excursions (including admission, transportation and accommodation)
• Fundraising for External Charities
• Student Activities and Resources (including fees)
• Other
• Capital Assets

Operating

Please see the table below for a description of the four operating categories:

The total inflows calculated at item 1.5 are loaded to Schedule 9 at items 4.1 (for elementary) and 4.2 (for secondary). The total outflow calculated at item 2.5 are loaded to Schedule 10, item 79 (School Generated Funds Expenses), column 5 (Supplies and Services). Please note that the expenses recorded at items 2.1 to 2.4 should include any amounts funded by the operating SGF transferred to revenues in the year, recorded on Schedule 5.1, item 4.7, column 6.

In addition, item 1.5.1, column 3 loads the contributions received and any earnings on deferred revenue from Schedule 5.1, item 4.7, columns 2 and 3. School boards should enter an amount in column 2 to distribute the loaded value between elementary and secondary panels.

Item 1.5.2 (Operating School Generated Funds Raised) calculates the total operating SGF raised in the year.

Capital

Item 1.6 - Capital Asset Fundraising - Contributions Received and Earnings

Funds raised specifically to purchase capital assets comes from input on Schedule 5.1, item 13.8, columns 2 and 3. School boards should distribute the amount between elementary and secondary panels, if necessary. The amount will stay in deferred revenue until the specified capital asset is purchased, then the amount will be transferred to Schedule 5.3 (DCC). Even if funds were raised for band equipment, pottery equipment or technology investments (normally recorded under the Student Activities and Resources line), if these items meet the capitalization threshold as per the TCA Guide, they would be recorded in the capital asset category.

Examples: fundraising towards the construction of playgrounds, school gardens.

Item 2.6 - Expenditures on Capital Assets

Total expenditures on capital assets acquired in the school year should be reported on Schedule 3 in columns 14 and 19. The acquisition can be funded by:

• Specific fundraising for the assets, which is reported on Schedule 5.1, item 13.8; this amount will be recorded on Schedule 3, column 14 and can be transferred to DCC.

And/or

• Accumulated surplus, in cases where a board had already recognized the amounts in revenue before the decision was made to purchase a capital asset. School boards can use Schedule 5, item 4.4, column 2 to transfer existing accumulated surplus to a committed capital project on Schedule 5.5. Please enter any SGF accumulated surplus used for capital projects in the “Ministry approved projects on or after September 1, 2010” section. These amounts will not be transferred to DCC, but the board can use the accumulated surplus to offset the related asset’s amortization on Schedule 5.5, and the amortization expense will be excluded from compliance, as outlined in O. Reg. 488/10. On Schedule 3, these amounts should be entered in column 19, Other. In the rare occurrence where an amount of SGF accumulated surplus has been transferred to a committed capital project on Schedule 5.5 and then later the asset is disposed of before it has been fully amortized, the remaining accumulated surplus balance will need to be returned to the SGF line on Schedule 5; please contact the ministry so that this situation can be accommodated in EFIS.

The total amount loaded at item 2.6, column 3 equals Schedule 3, column 14, item 1.8.4 minus Schedule 5, item 4.4, column 2. Examples: purchase of playground equipment, purchase of scoreboard, shade structure.

Section 1 - Core Education Funding

Core Education Funding (Core Ed) is provided through six main funding pillars, found on Sections 2 through 7. Annual debt service costs appear on Section 8. Sections 1A and 1B summarize all Core Ed funding provided to school boards. Each section has its own web form within the “Sections (Core Education Funding)” subfolder within the “Forms” folder in EFIS; however, because row and column numbers are only available on EFIS reports, it is recommended to load reports from the “Reports” folder in EFIS.

Section 1A - Summary of Allocations

Section 1A shows a summary of all funding provided through Core Education Funding (Core Ed) for operating, and Building, Expanding and Renewing Schools (BERS) for capital. It also calculates the adjustment for minor TCA, and the operating allocation to be used in the calculation of balanced budget compliance. There is no data input required on Section 1A.

Operating Allocation

Items 1.1 to 1.6 load the total Core Ed funding pillar amounts from Sections 2 through 7, with the exception of the School Facilities Fund (SFF). The value loaded for SFF excludes the School Renewal Allocation (SRA), because SRA is not included in the calculations of minor TCA and the operating allocation for compliance purposes.

• Item 1.1 - Classroom Staffing Fund (CSF): Loaded from Section 2, item 2Z.

• Item 1.2 - Learning Resources Fund (LRF): Loaded from Section 3, item 3Z.

• Item 1.3 - Special Education Fund (SEF): Loaded from Section 4, item 4Z.

• Item 1.4 - School Facilities Fund (excluding School Renewal Allocation): Calculated as Section 5, item 5Z less item 5B. As noted above, School Renewal does not factor into the calculations of minor TCA or the operating allocation for compliance purposes.

• Item 1.5 - Student Transportation Fund (STF): Loaded from Section 6, item 6Z.

• Item 1.6 - School Board Administration Fund (SBAF): Loaded from Section 7, item 7Z.

These are summarized at item 1 (General Operating Allocation).

Items 2.1 to 2.6 calculate adjustments to the total from item 1:

• Item 2.1 (Minor Tangible Capital Assets Capital Adjustment): The Minor TCA allocation is simply a reclassification of 2.5% of the operating allocation (item 1) into a capital allocation. This is available to be transferred to DCC for any spending on capitalizable minor TCA. Any remaining amounts are automatically transferred to revenue on Schedule 5.1, item 10.1, column 6. This amount is deducted from the general operating allocation at item 1.

• Item 2.2 (Debt Charges Allocation): This is the amount payable to school boards via the blocked account set up under the agreement between school boards and the 55 School Board Trust. It is loaded from Section 8, item 8B.

• Item 2.3 (Interest on Capital Debt Allocation): This is loaded from Section 8, item 8A. It is the sum of supported short-term interest on capital, and supported OFA and non-OFA interest on long term debt.

• Item 2.4 (FDK - Portable Relocation and Leasing): This is the portion of the Full Day Kindergarten funding provided for operating expenses, such as portable relocation costs and operating lease costs for portables and instructional space. It is calculated at Schedule 3.5, item 5.

• Item 2.5 (Capital Priorities MCP, Land, CC & CVRIS 20% Approved Operating Expenses): This is the Capital Priorities, Child Care, and CVRIS 20% allocation used by school boards to fund operating expenses approved by the ministry. It is the sum of amounts from Schedule 3A, item 1.3, columns 2 to 4 and 8.2, plus any amounts from Schedule 3.2, column 10 (operating expenses approved for prior years’ expenditures).

• Item 2.6 (CVRIS 80% Approved Operating Expenses): This is the CVRIS 80% allocation used by school boards to fund operating expenses approved by the ministry. It is the amount from Schedule 3A, item 1.3, column 8.1.

Item 2 (Total Operating Allocation Before Savings From Strike or Lock-Out) is the general operating allocation from item 1, less the adjustment for minor TCA at item 2.1, plus the remaining capital adjustments outlined above.

Item 3 calculates the total operating allocation. It is the value at item 2, less any net strike savings calculated at items 3.1 to 3.3 (from Appendix M, Strike Savings).

Capital Allocation

Items 4.1 to 4 calculate the capital allocation. The funding sources that appear on Schedule 3A in columns 1 to 8.2 are paid as a capital grant to school boards after eligible expenditures are incurred and reported in the Financial Statements or March Report. School Renewal and Temporary Accommodation are paid in cash and recorded in deferred revenue, and recognized in revenue or transferred to DCC when spent.

• Item 4.1 (Capital Grants-Non Land): This item calculates the capital grants that are not related to land. It is the sum of amounts on Schedule 3A, item 3.2, columns 1 to 8.2, plus Schedule 3.2 columns 8.2 and 8.3.

• Item 4.2 (Capital Grants-Land): This item calculates the capital grants related to land. It is the sum of amounts on Schedule 3A, item 3.1, columns 1 to 8.2, plus Schedule 3.2 column 8.1.

• Item 4.3 (Capital Grants - ARO Abatement): This item calculates the capital grants related to ARO abatements. It is the sum of amounts on Schedule 3A, items 1.3.2 + 1.3.3, columns 2 to 8.2.

• Item 4.4 (Minor Tangible Capital Assets Capital Adjustment): This is the same value that was calculated at item 2.1 to reduce the operating allocation. Here, it is added to the capital allocation.

• Item 4.5 (School Renewal Allocation): This is a part of the School Facilities Fund (SFF) on Section 5, but was excluded from item 1.4 because it mainly funds capital expenditures. Details on this allocation are found on Section 5B.

• Item 4.6 (Temporary Accommodation): This is a table amount in the funding regulation.

Total Allocation

Item 5 (Total Allocation) is the sum of the operating allocation (item 3) and capital allocation (item 4).

Items 6.1.1 to 6 reconcile the total allocation from item 5 to the amounts that flow to revenue (Schedule 9), deferred revenue (Schedule 5.1) and deferred capital contributions (Schedule 5.3):

• Item 6.1.1 (Amount Flowed to Revenue - Tax Revenues): This is the tax revenue net of election costs reported in year, summarized on Section 1B, item 4.4.

• Item 6.1.2 (Amount Flowed to Revenue - Grants): This is the total operating allocation (item 3), plus capital grants for land and ARO abatement (items 4.2 and 4.3), less tax revenues (item 6.1.1), revenue related to CVRIS 80% approved operating expenses (item 2.6), and amounts flowed to deferred revenue (Schedule 5.1, col. 2, items 1 + 10.2 + 10.4). The value calculated here is loaded to Schedule 9, item 1.1 (Legislative Grants - Current Year).

• Item 6.1.3 (Amount Flowed to Revenue - Federal Grants): This is the revenue related to CVRIS 80% approved operating expenses, calculated at item 2.6. Because it is funded by the federal government, it appears separately on Schedule 9 at item 5.5.

• Item 6.1 summarizes the amounts flowed to revenue, which exclude enveloped amounts that go to deferred revenue instead. It is the sum of items 6.1.1 to 6.1.3.

• Item 6.2 (Amount Flowed to Deferred Revenue (Schedule 5.1)): This is the total allocation that flows through deferred revenue. It is found on Schedule 5.1 at items 1 and 10, col. 2.

• Item 6.3 (Amount Flowed to Deferred Capital Contributions (Schedule 5.3)): The contribution to DCC is the total non-land related capital grants from item 4.1.

Items 7.1 to 7 calculate the operating allocation that is used in the balanced budget compliance calculation. The amount at item 7 is loaded to the Compliance Report, item 4.1.

Section 1B - Summary of Allocations for Transfer Payment

The purpose of Section 1B is to show the operating and capital transfer payments that will flow to the school board in the year, in cash. It loads the funding allocations that also appear on Section 1A, backs out tax revenues and net strike savings, adjusts total payments (if needed) for the Delayed Grant Payment (DGP), and separates amounts into the proper categories for the EFIS Transfer Payment (TP) system.

The main differences between Section 1A and 1B are:

• The full School Facilities Fund is loaded to item 1.4 (unlike Section 1A, which excludes the School Renewal Allocation). Item 1 is the summary of the six funding pillars that make up Core Education Funding.

• The items that make up the Interest on Capital Debt Allocation, at item 2.2, are shown at items 2.2.1 to 2.2.3. The sum of this allocation and the Debt Charges Allocation (which relates to the 55 School Board Trust) at item 2.1 are paid to school boards on the School Board Debt Service Costs TP line (item 8.1.2).

• Tax revenues are shown at items 4.1 to 4.4, with values loaded from Schedule 11A and Schedule 9.

• Capital debt principal payments are included at items 5.5.1 to 5.5. An amount is transferred to school boards annually relating to their principal payments (items 5.5.1 for OFA and 5.5.2 for non-OFA), sinking fund contributions (item 5.5.3), and debt retirement of supported capital debt (item 5.5.4). The transfer payment is shown on Section 1B, but an allocation is not shown on Section 1A. This is because school boards have recognized the entire amount of the supported capital debt at August 31, 2010, as part of the Capital Wrap-Up (i.e., the entire allocation was recognized as revenue in 2009-10).

• The cash flow is adjusted for changes in delayed grant payment (DGP) from operating and capital sources at items 7.1 to 7.3, based on calculations from Section 1C. DGP adjusts the total amount of cash flow in the school year according to the cash management policy stated in Memorandum 2018: SB19.

Section 1C - Delayed Grant Payment

Section 1C calculates the cash flow adjustments that a school board may be subject to under the cash management strategy, first communicated in Memorandum 2018: B06. Further details were provided in Memorandum 2018: SB05 and Memorandum 2018: SB19.

There are two types of Delayed Grant Payment (DGP) amounts:

• Delayed Grant Payment - Operating (DGP-Operating), which is updated only in Financial Statements cycles, and
• Delayed Grant Payment - POD (DGP-POD), which is updated only in Estimates and Revised Estimates cycles.

In all cycles, a DGP continuity schedule reconciles the total DGP values between board-submitted and FO-reviewed versions.

Section 1C - Delayed Grant Payment - POD

This report shows the DGP-POD calculation, which is calculated in the Estimates and Revised Estimates; this calculation will not be updated in the Financial Statements.

• In Section A, proceeds of disposition opening balances and projected spending on Minister-exempted projects are loaded from amounts entered on Schedule 5.1, to arrive at the POD balance available for the cash management strategy.

• Section B shows the school board-entered forecasted POD spending in the year, divided into September to February and March to August.

  • Input the forecasted cash outlays from September to February and from March to August for Proceeds of Disposition (POD), excluding Minister exemptions. The total entered here should equal the total amounts on Schedule 5.1, items 13.2 and 13.3, columns 4 to 6.

• Section C calculates the DGP-POD as the difference between the DGP-POD current year balance and DGP-POD balance from the previous year. The DGP-POD current year balance is based on September to February cash outlays for the Estimates cycle and September to August cash outlays for the Revised Estimates cycle.

• The delayed grant payment change at item 3.10 populates Section 1C Continuity Report, item 2.1, column 2; which then populates Section 1B, item 7.2, to adjust the amount of cash flow to the school board in the school year.

Section 1C - Delayed Grant Payment (DGP) Continuity

The DGP Continuity schedule includes FO adjustments to the DGP balance from FO reviews, as well as descriptive items to show data flows:

• Item 1.0 displays the doc set source of the closing balances at items 1.1 and 1.3. In Revised Estimates, it may be updated automatically while a school board is completing their current submission, if EFIS detects a more recent prior year active submission becomes available.

• Item 1.1 (Ending Balance at August 31, 2025 from Board Active Version) is loaded from Section 1C Delayed Grant Payment Continuity Schedule, Board Active version of the source doc set, item 2.3 (Ending Balance at Aug 31, 2025).

• In the Financial Statements, the balance at item 1.1 (Ending balance at August 31, 2025 from Board Active Version), col. 3 (Total Delayed Grant Payment), flows to Schedule 7, item 1.4.7 (FP - Accounts Receivable - Delayed Grant Payment), col.2 (2024-25).

• Item 1.2 (FO Adjustment for year 2024-25) shows the change to the prior year’s closing balance after FO reviews. It is calculated as item 1.3 - item 1.1.

• Item 1.3 (Adjusted Opening Balance at September 1, 2025) is loaded from Section 1C - Delayed Grant Payment Continuity Schedule, FO Active version of the source doc set, item 2.3 (Ending Balance at Aug 31, 2025).

• Item 2.1 (In-Year Change during 2025-26), col. 1 (Delayed Grant Payment - Operating), is zero during the Estimates and Revised Estimates cycles. In the Financial Statements, it is loaded from Section 1C Delayed Grant Payment - Operating, item 4.7 (Delayed Grant Payment - Operating - Change).

• Item 2.1 (In- Year Change during 2025-26), col. 2 (Delayed Grant Payment - POD): in the Estimates and Revised Estimates it is loaded from Section 1C Delayed Grant Payment - POD, item 3.10 (Delayed Grant Payment - POD - Change). In the Financial Statements, it is loaded from the same location in the 2025-26 Revised Estimates, Board Active version.

• Item 2.2 (FO Adjustment for year 2025-26) is visible only in the Financial Statements cycle, where it shows the current year changes made by the ministry from FO reviews in the 2025-26 Revised Estimates. It is calculated as item 2.3 minus item 1.3 minus item 2.1, and only impacts column 2 (Delayed Grant Payment - POD).

• Item 2.3 (Ending balance at Aug 31, 2026), col. 1 (Delayed Grant Payment - Operating), is calculated as item 1.3 + item 2.1.

• In the Financial Statements, item 2.3 (Ending balance at Aug 31, 2026), col. 2 (Delayed Grant Payment - POD), is loaded from the FO Active Version of the current year’s Revised Estimates Section 1C Delayed Grant Payment Continuity Schedule, col. 2 (Delayed Grant Payment - POD), item 2.3 (Ending Balance at Aug 31, 2026). In the Estimates and Revised Estimates, it is calculated as item 1.3 + item 2.1.

• In the Financial Statements, the balance at item 2.3 (Ending balance at Aug 31, 2026), col. 3 (Total Delayed Grant Payment), flows to Schedule 7, item 1.4.7 (FP - Accounts Receivable - Delayed Grant Payment), col.1 (2025-26).

Section 2 - Classroom Staffing Fund

The Classroom Staffing Fund (CSF) provides school boards with funding to support the majority of staffing in the classroom for all students. The following allocations make up the CSF:

• CSF - Per Pupil Allocation
• Language Classroom Staffing Allocation
• Local Circumstances Staffing Allocation
• Indigenous Education Classroom Staffing Allocation
• Supplementary Staffing Allocation

Please refer to the Core Education Funding: Technical Guide for School Boards, 2025-26 for details on the funding methodology.

Unless otherwise indicated, funding is allocated between panels based on amounts generated per panel, or based on the relative ADE of pupils in each panel if the calculation is not broken down by panel.

Section 2A - CSF - Per Pupil Allocation

This allocation provides funding for the salaries and benefits of classroom staffing - teachers, ECEs, and EAs not funded through the Special Education Fund. A corresponding allocation that funds non-classroom staffing and classroom resources is found in the Learning Resources Fund on Section 3A, LRF - Per Pupil Allocation.

• Item 1.1 (Average Daily Enrolment): loads the ADE of pupils of the board under age 21 from Schedule 13-3, column 1, broken into grade categories for JK-SK, grades 1 to 3, grades 4 to 8, and secondary.

• Item 1.2 (CSF - Per Pupil Benchmark): displays the per pupil benchmark by grade category. Refer to the Core Education Funding: Technical Guide for School Boards, 2025-26 for details on the benchmarks.

Section 2B - Language Classroom Staffing Allocation

This allocation provides additional funding for classroom staff for English-language and French-language instruction.

TAB: 2B. INPUT - ESL-ELD

Amounts input on this tab are used in the calculations of both Section 2B CSF - ESL/ELD Component and Section 3B LRF - ESL/ELD Component. This input tab appears only in the Estimates and Revised Estimates cycles; in the Financial Statements, data is obtained directly from OnSIS.

This tab, applicable only to English-language school boards, collects the number of immigrant pupils born in:

• countries where English is not the first language of a majority of the population;

or

• countries in which a majority of the population speaks a variety of English that is sufficiently different from the English used as the language of instruction in schools of the board for it to be appropriate to offer an ESL or ELD program to pupils born in those countries.

School boards should report the number of pupils of the board (excluding pupils 21 and over, and fully high-credit pupils) enrolled in schools as at October 31, 2025, who entered Canada during the previous four school years and September/October of the current year. Recent immigrants born in the following countries are not eligible for this funding: Canada, United Kingdom, Ireland, United States, Australia, and New Zealand.

Schools are required to retain appropriate records for verification of year of entry into Canada and country of birth for audit purposes.

TAB: 2B. INPUT - FSL

Amounts input on this tab are used in the calculations of both Section 2B, CSF - FSL Component and Section 3B, LRF - FSL Component. This input tab appears only in the Estimates and Revised Estimates cycles; in the Financial Statements, data is obtained directly from OnSIS.

This tab, applicable only to English-language school boards, collects enrolment data for French programs.

• Number of Pupils: The first section of this tab is used to collect the elementary FSL enrolment at October 31, based on the average number of minutes of instruction per day. Enter FSL enrolment at the elementary level as whole numbers.

• Pupil Credits: The second section of this tab is used to collect the number of pupil credits at the secondary level. Credits are to be entered as whole numbers. For semestered schools, pupil credits in eligible courses on October 31 and March 31 are to be reported. For non-semestered schools, pupil credits in eligible courses on October 31 are included.

Please note that pupils 21 years and over, as well as fully high-credit pupils, should be excluded.

TAB: 2B. INPUT - PANA

Amounts input on this tab are used in the calculations of both Section 2B, CSF - PANA Component and Section 3B, LRF - PANA Component. This input tab appears only in the Estimates and Revised Estimates cycles; in the Financial Statements, data is obtained directly from OnSIS.

This tab, applicable only to French-language school boards, collects the number of immigrant students who were born in:

• countries where neither English nor French is the first language of a majority of the population; and

• countries in which a majority of the population speaks a variety of French that is sufficiently different from the French used as the language of instruction in schools of the board for it to be appropriate to offer a PANA program to pupils born in those countries.

School boards should report the number of pupils of the board (excluding pupils 21 and over, and fully high-credit pupils) enrolled in schools as of October 31, 2025, who entered Canada during the previous four school years and September/October of the current year.

Schools are required to retain appropriate records for verification of year of entry into Canada and country of birth for audit purposes.

1. CSF - ESL/ELD Component

This component, applicable to English-language school boards only, supports English as a Second Language (ESL) and English Literacy Development (ELD) instruction for immigrant pupils born in countries where English is not a first or standard language.

• The number of pupils of the board in columns 1 and 2 are populated based on the information entered on the 2B. INPUT - ESL-ELD input tab (in the Estimates and Revised Estimates), or based on OnSIS data (in the Financial Statements).

• The weighted enrolment in columns 3 and 4 are calculated by multiplying the number of pupils by the factors below:

Schools are required to retain appropriate records for verification of year of entry into Canada and country of birth for audit purposes.

• Item 1.7 (CSF - ESL/ELD Recent Immigrant Amount): This is calculated as the total weighted enrolment (item 1.5) multiplied by a funding benchmark (item 1.6).

• Item 1.8 (CSF - ESL/ELD - Diversity in English Language Learners (DELL) Amount): This is calculated by multiplying a table amount in the funding regulation by a funding benchmark and total ADE.

2. CSF - FSL Component

This component, for English-language school boards only, supports the costs of providing French language instruction. Enrolment is loaded here based on amounts entered on the 2B. INPUT - FSL input tab (in the Estimates and Revised Estimates), or based on OnSIS data (in the Financial Statements).

Note that the non-classroom staffing portion of this funding is under the Learning Resources Fund on Section 3B, item 2, LRF - FSL Component. This includes the entire Areas of Intervention table amount.

3. CSF - PANA Component

This component is for French-language school boards only. It supports Programme d’appui aux nouveaux arrivants (PANA) instruction for immigrant pupils born in countries where neither English nor French is a first or standard language.

• The number of pupils of the board in columns 1 and 2 are populated based on the information entered on the 2B. INPUT - PANA input tab (in the Estimates and Revised Estimates), or based on OnSIS data (in the Financial Statements).

• The weighted enrolment in columns 3 and 4 are calculated by multiplying the number of pupils by the factors below:

Schools are required to retain appropriate records for verification of year of entry into Canada and country of birth for audit purposes.

4. CSF - FFL Component

This component is for French-language school boards only. Enrolment is loaded here based on amounts from Schedule 13 (only for French-language school boards). Please note that the entire FFL start-up funding for new elementary schools is under the Learning Resources Fund, on Section 3B, item 4.4, LRF - FFL Component.

5. CSF - ALF Component

This component is for French-language school boards only. Amounts in EFIS are calculated based on ADE, Core Ed benchmarks and table amounts, and the number of schools calculated on Section 3G, School Management Allocation.

For item 5.7 (CSF-ALF Board Amount), the allocation of funding between panels is different than the other amounts:

• 1.0 teacher salary and benefits benchmark is allocated to the secondary panel;

• The remaining amount (item 5.7 total day school less 1.0 teacher salary and benefits benchmark) is allocated between panels based on relative ADE per panel.

Section 2B - ALF Component - School Level

This report shows the details of the secondary and combined schools enrolment-based amount, which is calculated by school (Campus ID). The total value is forwarded to the board level report at item 5.6.

Section 2.1 - Q&E Grids

Section 2.1 - INPUT Teacher Q&E Grid

Amounts input on this tab are used in the calculations of both Section 2C Q&E Teachers Component and Section 3B Q&E Library and Guidance Component.

This tab requires school boards to input the teacher FTE by qualification category and years of teaching, as of October 31, 2025, in the Q&E grid. In the first column (No Qualification Category), choose the method of qualification categories applicable to each panel from the drop-down list.

Reporting the Teacher Distribution Grid

The qualification category of a teacher is recognized as at October 31, 2025 except where the qualification category of a teacher is changed after October 31, 2025 in the 2025-26 school year and the change for salary purposes is retroactive to October 31, 2025 or earlier; in that case, the changed category is to be reported on the grid.

The number of full years of teaching experience immediately before the start of the 2025-26 school year are to be reported, rounded to the nearest whole number.

A school board’s teacher distribution grid should reflect the FTE of active teachers as of October 31, 2025. The FTE should be reported to one decimal place. In general, teachers who are assigned a regular timetable as of October 31, 2025 are included on the grid with the following exceptions (please refer to the Core Ed funding regulation for details):

• Exclude continuing education teachers and teachers providing instruction in respect of programs funded under the special education facilities amount.
• Include teachers on leave of absence with pay for which the board is not reimbursed.
• Include occasional teachers if the teacher being replaced is not expected to resume instructional duties during the school year.
• Include library/guidance teachers.
• Include teachers assigned to instruct for part of their time.

The following teachers on leave should be excluded:

• Teachers on leave of absence without pay.
• Teachers on leave of absence with pay for which the board is reimbursed.
• Teachers on leave of absence resulting from participation in a deferred salary leave plan.
• Teachers receiving benefits from a long-term disability plan.
• Occasional teachers if the teacher being replaced is expected to return to a teaching position during the school year. In such case, the teacher being replaced should be reported.

On the Section 2.1 Teacher Q&E Grids report, item 1.3 (Teacher FTE) summarizes the FTE entered by panel.

• Item 1.4 (Experience Factor): Calculates the total experience factor, by multiplying the FTE values in the teacher grids by the experience factors in the Teacher Qualification and Experience Factors grid in the funding regulation table.

• Item 1 (Average Experience Factor): Calculated as the experience factor (item 1.4) divided by total teacher FTE (item 1.3), minus 1.

In EFIS, these items appear on the 2.1 Average Experience Factors tab.

Section 2.1 - INPUT ECE Q&E

Amounts input on this tab are used in the calculation of Section 2C Q&E ECEs Component.

Early Childhood Educator (ECE) FTEs to be reported are for the school day period only and exclude any extended day component.

An educator who is a member of the College of Early Childhood Educators on October 31, 2025 is in category A. An educator who is not in category A is in category B.

While the determination of FTEs is governed by the local agreement, please note the following for reporting purposes:

• Number of full years of experience immediately before the start of the 2025-26 school year should be reported, rounded to the nearest whole number (e.g. 0 - 0.49 years of experience are to be reported under Years of Teaching less than 1).

• The FTEs should be reported to one decimal place.

On the Section 2.1 ECE Q&E Grid report, item 2.3 (ECE FTE) summarizes the FTE entered.

• Item 2.3 (ECE Experience Factor): Calculates the total experience factor, by multiplying the FTE values in the grid by the experience factors in the Educator Qualification and Experience Factors grid in the funding regulation table.

• Item 2 (Average ECE Experience Factor): Calculated as the experience factor (item 2.3) divided by total ECE FTE (item 2.2), minus 1.

In EFIS, these items appear on the 2.1 Average Experience Factors tab.

Section 2C - Local Circumstances Staffing Allocation

This allocation includes components that provide additional funding for classroom staffing to recognize variation in costs across school boards.

1. Q&E Teachers Component

This component calculates an adjustment for teachers who, because of their qualification and experience, have average funded salaries above the benchmark amount funded through the CSF - Per Pupil Allocation. It calculates a per pupil amount by multiplying a benchmark by the average experience factor calculated on Section 2.1 Teacher Q&E Grids, which is then multiplied by the ADE.

2. Q&E ECEs Component

Similar to the Q&E Teachers Component, this calculates an adjustment for ECEs based on their qualification and experience. It calculates a per pupil amount by multiplying a benchmark by the average ECE experience factor calculated on Section 2.1 ECE Q&E, which is then multiplied by the ADE.

3. Outlying Schools Staffing Component

Outlying schools are, in the case of elementary schools, 20 km away from the nearest elementary school within the same board, and in the case of secondary schools or combined elementary/secondary schools, 45 km away from the nearest secondary school or combined elementary/secondary schools within the same school board. The definition of schools used is consistent with the definition used for the School Management Allocation in the Learning Resources Fund. Where a school consists of more than one facility, the facility with the largest capacity on the ground (OTG) will be used to measure distance to the nearest school.

The funding is school-based, and is calculated based on the information entered on the School Level Data form. For French school boards, the secondary amount is partially offset by the CSF - ALF component.

TAB: 2C. Outlying Schools Detail / Report: Section 2C - Outlying Schools Staffing Component - School Level

This tab (and corresponding school level report) shows the calculation details of the outlying school amounts by school (Campus ID). The totals calculated on the school level report are forwarded to the board level report.

4. CSF - Remote and Rural Component

This component includes an amount for small school boards, an amount for those that are distant from urban centres, and an amount for those with widely dispersed schools. A corresponding component that supports non-classroom staffing and classroom resources is found in the Learning Resources Fund on Section 3B, item 8, LRF - Remote and Rural Component. All amounts in EFIS are calculated based on ADE and Core Ed benchmarks and table amounts.

5. CSF - Supports for Students Component

This component is a table amount in the funding regulation.

Note that other portions of this funding are provided through the Supports for Students and Investment in System Priorities (ISP) components within LRF (Section 3B, item 9 and Section 3G, item 4) and SFF (Section 5A, item 6). Total Core Ed funding is loaded to Appendix R, Supports for Students Fund Supplementary Information, where school boards must report their FTE and spending of the total funds by union group in the Financial Statements cycle.

6. CSF - Maternity Leave Component

This component is a table amount in the funding regulation.

The non-classroom staffing portion of this funding is found on Section 3B, item 12.1, LRF - Maternity Leave, Sick Leave, and Non-Union Component.

7. CSF - Benefits Trusts Component

This component is a table amount in the funding regulation.

Note that other portions of this funding support the non-classroom, school operations, and school board administration staff through the Benefits Trusts components within LRF (Section 3B, item 13), SFF (Section 5A, item 7), and SBAF (Section 7B, item 3) respectively.

TAB: 2C. INPUT - NTIP

This tab is used to collect the information required to calculate the New Teacher Induction Program (NTIP) Component in the Estimates and Revised Estimates cycles. In the Financial Statements, it is not required because prior year teacher FTE is loaded from the prior year ministry-reviewed Financial Statements, and NTIP expenses are loaded from the NTIP final report submitted by school boards to the ministry.

• Item 8.1 (NTIP -Number of Eligible Teachers based on prior year grid): This number is prepopulated using the sum of the FTE teachers with experience of two years or less reported on the Section 2.1 teacher grids in the 2024-25 Revised Estimates, ministry-reviewed submission. In the Estimates and Revised Estimates and Revised Estimates cycles only, the values may be adjusted to the latest data available, if applicable.

• Item 8.6 (NTIP Expenses): Enter the budgeted NTIP expenses for the year.

8. New Teacher Induction Program (NTIP) Component

This component generates funding based on a board amount (item 8.4) and a teacher amount (item 8.3). The teacher amount is calculated as a funding benchmark multiplied by the number of teachers with experience of two years or less from the prior year’s Q&E grid.

The funded NTIP amount is the lesser of:

• Item 8.5 (the calculated NTIP value), and
• Item 8.6 (the NTIP expenses).

The funding is allocated between panels based on the relative FTE of the teachers that generate funding (at item 8.1).

9. Teacher Learning and Innovation Component

This component supports ongoing teacher professional learning. It is the sum of a base amount and a per pupil amount.

10. Retirement Gratuities Component

School boards submitted retirement gratuity cash payout information to the ministry in July 2016 as per Memorandum 2016: SB01; the information was then used to populate the 2015-16 Financial Statements to calculate funding. This annual funding adjustment is equal to the sum of the 2015-16 ministry funding plus the related actuarial gain/loss divided by the EARSL. The amount is prepopulated based on ministry information and allocated between panels based on the relative weighting of teachers who took the early cash payout.

11. Occasional Teacher Top Up Component

This component is a table amount that is applicable only to a small number of school boards who require additional funding to bring their supply teacher rate up to the level identified in their respective collective agreements. It is temporary funding to allow the school boards time to adjust their cost structures. It will be phased out over four years.

Section 2D - Indigenous Education Classroom Staffing Allocation

This allocation provides funding for classroom staffing to deliver courses on First Nations, Métis, and Inuit (FNMI) Studies and Indigenous languages. Each component is separately enveloped for use on salaries and benefits to deliver related courses, and any underspending is restricted for use on activities to support the Board Action Plan. Refer to Data Form A2 - Indigenous Education for reporting related to the envelope.

TAB: 2D. INPUT - IL

Amounts input on this tab are used in the calculations of Section 2D Indigenous Languages Component. This input tab appears only in the Estimates and Revised Estimates cycles; in the Financial Statements, data is obtained directly from OnSIS.

• Number of Pupils - IL 20-39 minutes: Enter the number of elementary pupils enrolled in an Indigenous language course on October 31 that has an average of 20-39 program minutes per school day.

• Number of Pupils - IL 40 minutes or more: Enter the number of elementary pupils enrolled in an Indigenous language course at October 31, that has average program minutes per school day of 40 minutes or more.

• Pupil Credits - IL Grade 9 and 10: Enter the secondary pupil credits for grade 9 and 10 Indigenous language courses.

• Pupil Credits - IL Grade 11 and 12: Enter the secondary pupil credits for grade 11 and 12 Indigenous language courses.

1. First Nations, Métis, and Inuit (FNMI) Studies Component

In the Estimates and Revised Estimates cycles, the estimated Funded First Nations, Métis, and Inuit (FNMI) Studies Enrolment is loaded to item 1 based on the funded FNMI Studies enrolment from the 2023-24 Financial Statements, ministry-reviewed version. In the Financial Statements cycle, actual values for 2025-26 will be calculated and loaded here based on data reported in OnSIS.

The funded FNMI Studies enrolment is calculated at a course level within each school in a school board. Combined with funding through the CSF - Per Pupil Allocation, the cost of a teacher is supported when enrolment in an eligible course in a school is greater than or equal to eight students. Where enrolment is less than eight students, the funding is pro-rated to support a portion of the cost of a teacher. Where enrolment is at least 23 students, funding to support the cost of a teacher is solely provided through the CSF - Per Pupil Allocation (i.e., there is no funded FNMI Studies enrolment). Please refer to the table below for details on the calculation. This calculation must be done for each eligible course code in a school; the sum of funded enrolment for each course code in each school is calculated and loaded to item 1.

In the Financial Statements cycle, the calculation of funded FNMI Studies enrolment by course within each school can be seen directly on the “FNMI Studies” tab of the “Loaded Secondary Enrolment” web form (which can be found in the OnSIS Data folder in the task list). The total of all funded enrolment is calculated on the top row (Total Facility), Total Courses column; this value is loaded to Section 2D, item 1.

The component is calculated as the funded FNMI Studies enrolment multiplied by the funding benchmark. It is separately enveloped on Data Form A2 - Indigenous Education.

2. Indigenous Languages Component

This component is calculated as the number of pupils (for elementary) or pupil credits (for secondary) multiplied by the funding benchmark. It is separately enveloped on Data Form A2 - Indigenous Education. Enrolment is loaded here based on amounts entered on the 2D. INPUT - IL input tab (in the Estimates and Revised Estimates), or based on OnSIS data (in the Financial Statements).

Section 2E - Supplementary Staffing Allocation

This allocation provides funding for classroom-based staff to help students facing barriers to success, including supports for literacy and numeracy.

1. CSF - Demographic Needs Component

This is calculated as a table amount in the funding regulation, multiplied by a funding benchmark. A corresponding component that funds non-classroom staffing and classroom resources is found in the Learning Resources Fund on Section 3H, item 2, LRF - Demographic Needs Component.

2. CSF - Student Success, Grade 7 to 12 Component

• This component includes amounts calculated based on enrolment, based on the school board’s share of the CSF - Demographic Needs Component, and based on dispersion. The dispersion value used in the calculation of the Student Success Dispersion Amount is the same table amount as that used for the Remote and Rural components under CSF (Section 2C, item 4.3.1) and LRF (Section 3B, item 8.3.1).

• Note that the non-classroom staffing portion of this funding is under the Learning Resources Fund on Section 3H, item 3, LRF - Student Success, Grade 7 to 12 Component.

3. Grade 7 and 8 Student Success and Literacy and Numeracy Component

This component is calculated as ADE for grades 4 to 8 multiplied by a funding benchmark multiplied by (1 + the school board’s elementary average experience factor from Section 2.1, item 1, Elementary column).

4. CSF - Experiential Learning (EL) Component

This component includes a base amount and amounts based on enrolment, based on the school board’s share of the CSF - Demographic Needs Component, and based on dispersion.

• The dispersion value used in the calculation of the EL Dispersion Amount is the same table amount as that used for the Remote and Rural components under CSF (Section 2C, item 4.3.1) and LRF (Section 3B, item 8.3.1).

• Note that the non-classroom staffing portion of this funding is under the Learning Resources Fund on Section 3H, item 5, LRF - Experiential Learning (EL) Component.

5. CSF– Outdoor Education Component

This component is calculated as a base amount and an enrolment amount. Note that the non-classroom staffing portion of this funding is under the Learning Resources Fund on Section 3H, item 6, LRF - Outdoor Education Component.

Section 3 - Learning Resources Fund

The Learning Resources Fund (LRF) provides school boards with funding to support the costs of staffing typically required outside of the classroom to support student needs, such as mental health workers, as well as non-staffing classroom costs, such as learning materials and classroom equipment. The following allocations make up the LRF:

• LRF - Per Pupil Allocation
• Language Supports and Local Circumstances Staffing Allocation
• Indigenous Education Supports Allocation
• Mental Health and Wellness Allocation
• Student Safety and Well-Being Allocation
• Continuing Education and Other Programs Allocation
• School Management Allocation
• Differentiated Supports Allocation

Please refer to the Core Education Funding: Technical Guide for School Boards, 2025-26 for details on the funding methodology.

Unless otherwise indicated, funding is allocated between panels based on amounts generated per panel, or based on the relative ADE of pupils in each panel if the calculation is not broken down by panel.

TAB: INPUT - LRF 3B, 3C, 3D, 3F, 3H

Input related to Learning Resources Fund allocations from Sections 3B to 3H appear on this tab. There are headings to indicate which section each input relates to. Please note that some calculations use data that was already input on tabs under Section 2 Classroom Staffing Fund (e.g., Q&E grids).

Section 3B input:

• FFL Start-Up Number of New Elementary Schools: Enter the number of new elementary schools established in the current fiscal year (French-language school boards only). Please note that a new elementary school consisting of only remote learning ADE is not eligible for this funding.

Section 3C input:

• Select “Yes” or “No” from the drop-down menu to indicate whether a dedicated Indigenous Education Lead (IEL) is employed by the school board. A dedicated lead holds only this portfolio within the school board. Note that an error message (Error_LRF_C_1) ensures that a selection has been made.

• Enter the IEL expenses for salary, benefits, labour provision for salary and benefits (if any), professional development, and travel for the year, as well as IEL FTE.

Section 3D input:

• Enter the Mental Health Leaders expenses for salary, benefits, labour provision for salary and benefits (if any), professional development, and travel for the year, as well as the Lead FTE.

Section 3F input:

• Enter course enrolment, number of classes, and number of hours of instruction for elementary classes in international and Indigenous languages. These are classes in a language other than English or French.

Section 3H input:

• Enter the expenses for salary, benefits, labour provision for salary and benefits (if any), professional development, and travel for the year, as well as Lead FTE, for each program lead category.

• Enter the SHSM expenses in the year.

Section 3A - LRF - Per Pupil Allocation

This allocation provides funding for classroom materials and resources (e.g., classroom supplies, textbooks, technological devices) as well as various staff supporting students outside of the classroom (e.g., professionals and para-professionals, teacher-librarians, library technicians, guidance teacher-counsellors). A corresponding allocation that funds salaries and benefits for classroom staffing is found in the Classroom Staffing Fund on Section 2A, CSF - Per Pupil Allocation.

• Item 1.1 (Average Daily Enrolment): loads the ADE of pupils of the board under age 21 from Schedule 13-3, column 1, broken into grade categories for JK-SK, grades 1 to 3, grades 4 to 8, grades 7 to 8 and secondary.

• Item 1.2 (LRF - Per Pupil Benchmark): displays the per pupil benchmark by grade category.

• Item 1.3 (Intermediate Supplementary Per Pupil Benchmark): displays the per pupil benchmark for grades 7 to 8.

Refer to the Core Education Funding: Technical Guide for School Boards, 2025-26 for details on the benchmarks.

Section 3B - Language Supports and Local Circumstances Allocation

This allocation provides additional funding to school boards for classroom materials and resources.

1. LRF - ESL/ELD Component

This component is for English-language school boards only. The weighted enrolment at item 1.1 is loaded from the corresponding component under the Classroom Staffing Fund, on Section 2B, item 1.5, columns 3 and 4.

The DELL amount is calculated by multiplying a table amount in the funding regulation by a funding benchmark and total ADE.

2. LRF - FSL Component

This component is for English-language school boards only. The enrolment in column 1 at items 2.1 to 2.9 is loaded from the corresponding component under the Classroom Staffing Fund, on Section 2B, column 1, items 2.1 to 2.9.

Item 2.11 (LRF - FSL Areas of Intervention Amount): This is a table amount in the funding regulation. It is enveloped for use on its intended purpose. Refer to Data Form A2 - FSL Areas of Intervention for reporting related to the envelope.

3. LRF - PANA Component

This component is for French-language school boards only. The weighted enrolment at item 3.1 is loaded from the corresponding component under the Classroom Staffing Fund, on Section 2B, item 3.5, columns 3 and 4.

4. LRF - FFL Component

This component is for French-language school boards only. Enrolment is loaded here based on amounts from Schedule 13 (only for French-language school boards).

The FFL Start-Up Amount, at item 4.4, calculates funding for new elementary schools under FFL. Please note that a new elementary school consisting of only remote learning ADE is not eligible for this funding. Note that this amount is excluded from the calculation of base fees on Appendix B (which appears in the Estimates cycle only).

5. LRF - ALF Component

This component is for French-language school boards only. Amounts in EFIS are calculated based on ADE, benchmarks and table amounts in the funding regulation, and the number of schools calculated on Section 3G School Management Allocation.

Please note that the entire secondary and combined schools enrolment-based amount, which is calculated at school level, is under the Classroom Staffing Fund on Section 2B Language Classroom Staffing Allocation, CSF - ALF Component, at item 5.6.

6. Q&E Library and Guidance Component

This component calculates an adjustment for teacher librarians (elementary and secondary) and guidance teachers (intermediate and secondary) who, because of their qualification and experience, have average funded salaries above the benchmark level used in the LRF - Per Pupil Allocation. It calculates a per pupil amount by multiplying a benchmark by the average experience factor calculated on Section 2.1 Teacher Q&E Grids, which is then multiplied by the ADE.

7. Supplementary Library Staffing Component

This component funds teacher librarians and/or library technicians in the elementary panel only. It is the sum of a board amount and a per school amount. The number of elementary schools at item 7.1 is loaded from Section 3G School Management Allocation, item 1.1.1.

8. LRF - Remote and Rural Component

This component is the non-classroom staffing and classroom resources equivalent of the CSF - Remote and Rural Component found in the Classroom Staffing Fund on Section 2C Local Circumstances Staffing Allocation, item 4. All amounts in EFIS are calculated based on ADE, benchmarks, and table amounts from the funding regulation.

9. LRF - Supports for Students Component

This component is ca table amount in the funding regulation.

Note that other portions of this funding are provided through the Supports for Students and Investment in System Priorities (ISP) components within CSF (Section 2C, item 5), LRF School Management Allocation (Section 3G, item 4), and SFF (Section 5A, item 6). Total Core Ed funding is loaded to Appendix R, Supports for Students Fund Supplementary Information, where school boards must report their FTE and spending of the total funds by union group in the Financial Statements cycle.

10. Geographic Top-Ups Component

This component ensures that all school boards generate a minimum amount for the following classroom resources, which are a component of the LRF Per Pupil Allocation benchmark on Section 3A, item 1.2:

• Software licensing,
• Technological devices, and
• Broadband continuous improvement

School boards generate the amount of funding that will bring them up to the minimum value for each amount (shown on the report in the Minimum Funding Benchmark column).

11. Curriculum Component

This component is calculated as a board amount (at item 11.1) and a school based amount (at item 11.3, loaded from the Section 3B Curriculum Component school level report).

TAB: 3B. Curriculum Details / Report: Section 3B - Curriculum Component - School Level

This tab (and corresponding school level report) shows the details of the school based curriculum amount, which is calculated by school (Campus ID). The total value is forwarded to the board level report at item 11.3.

12. LRF - Maternity Leave, Sick Leave, and Non-Union Component

Item 12.1 (LRF - Maternity and Sick Leave Amount): This value is a table amount in the funding regulation. The classroom staffing portion of this funding is found on Section 2C, item 6, CSF - Maternity Leave Component. The sick leave portion is fully in the Learning Resources Fund.

Item 12.3 (Public Sector Compensation Restraint Amount): The non-union amount is fully in the Learning Resources Fund. This item records the recovery of $10 million provincially, which is multiplied by the factor set out in column 2 of the table for public sector compensation restraint amount in the funding regulation divided by $6,161.38. This amount originated with the Public Sector Compensation Restraint to Protect Public Services Act, 2010. In 2010-11, savings from this Act were left with school boards to help manage pressures. In 2011-12, all salary benchmarks were increased by 3%. The portion of the increase for non-bargaining staff was estimated to be $10 million. In keeping with the Act, the public sector compensation restraint recovered this portion from school boards. As the funding benchmarks continue to reflect the 3% increase provided in 2011-12, the $10 million restraint has continued to recover the portion identified in 2011-12 related to non-bargaining staff.

13. LRF - Benefits Trusts Component

This component is a table amount in the funding regulation.

Note that other portions of this funding support classroom, school operations, and school board administration staff through the Benefits Trusts components within CSF (Section 2C, item 7), SFF (Section 5A, item 7), and SBAF (Section 7B, item 3) respectively.

Section 3C - Indigenous Education Supports Allocation

This allocation has two components:

• Board Action Plan (BAP) Component
• Indigenous Education Lead (IEL) Component

All Indigenous education funding is enveloped, including components under the Classroom Staffing Fund, Indigenous Education Supports Allocation (Section 2D). Refer to Data Form A2 - Indigenous Education for reporting related to the envelope.

Board Action Plan (BAP) Component

The BAP Component is calculated based on ADE, benchmarks, and table amounts in the funding regulation.

Indigenous Education Lead (IEL) Component

The IEL expenses and FTE are loaded based on information entered on the INPUT - LRF 3B, 3C, 3D, 3F, 3H tab. In order to generate full funding under the IEL Component, school boards must employ an IEL.

• If no salary expenses are reported at item 2.4, then there will not be any IEL base funding generated at item 2.10, and no amounts will be transferred to the BAP envelope at item 2.11.

• If a school board does employ an IEL and reports salary expenses at item 2.4, then they will generate the full funding from item 2.3. Any underspending on the IEL (up to the maximum value at item 2.3) is transferred to the BAP envelope at item 2.11 (which is then loaded to Data Form A2-IE, item 1.4).

• School boards also must confirm whether they employ a dedicated IEL (one who holds only this portfolio within the school board), by selecting “Yes” or “No” from the drop-down menu at item 2.0. Note that an error message (Error_LRF_C_1) ensures that a selection has been made.

Section 3D - Mental Health and Wellness Allocation

This allocation has three components, which are all enveloped:

• The Mental Health Workers Staff Component (calculated at items 1.1 to 1) may only be used for salaries and benefits of directly hired mental health professionals. Any unspent funding in the year will remain in deferred revenue for use in future years.

• The Mental Health Leaders Component (calculated at items 3.1 to 3) is funded at the lower of the calculated amount (item 3.3) and the actual expenses (item 3.8), so there will never be remaining funds to carry forward to future years.

• The Student Mental Health Component (calculated at items 2.1 to 2) may be used for related expenses, but any amounts not spent within this envelope may be used to cover overspending on the two other mental health components.

Refer to Data Form A2 - Mental Health and Wellness for reporting related to the envelope.

1. Mental Health Workers (MHW) Staff Component

This component includes a base amount and an FTE top-up amount, which is calculated based on the school board’s average secondary school size.

2. Student Mental Health Component

This component includes separate amounts for Data and Information Collection (funded as a benchmark applicable to all boards), Student Mental Health (funded as a base and per pupil amount), Resilience and Mental Well-Being (funded as a base and per pupil amount), and Evidence-Based Programs & Resources (funded as a base and per pupil amount).

3. Mental Health Leaders Component

This component is funded as the lower of the calculated amount (which includes a base and an amount for travel and PD), and the actual expenses of the school board’s Mental Health Lead. The Lead’s expenses and FTE are loaded based on information entered on the INPUT - LRF 3B, 3C, 3D, 3F, 3H tab.

Section 3E - Student Safety and Well-Being Allocation

This allocation has three components, which are all enveloped collectively on Data Form A2 - Student Safety and Well-Being.

1. Well-Being and Positive School Climates Component

This component is calculated as a base amount and a per pupil amount.

2. Safe and Accepting Schools Component

This component includes amounts for Prevention and Program Support and Professional Staff Support. Both amounts are calculated based on ADE, benchmarks, and table amounts from the funding regulation; they each also include dispersion amounts that use the same dispersion distance table amount as that used for the Remote and Rural components under CSF (Section 2C, item 4.3.1) and LRF (Section 3B, item 8.3.1).

• The 2021 census data is being phased in over 5 years beginning in 2024-25. Because this only affects calculation of the demographic amounts, there are separate demographic values calculated using the 2006 census and 2021 census table amounts. These are then used to calculate separate 2006 and 2021 amounts for Prevention and Program Support and Professional Staff Support, which are phased in over 5 years. In 2025-26, the calculations use 60% of the 2006 census values and 40% of the 2021 census values.

3. Urban and Priority High Schools Component

This is a table amount in the funding regulation.

Section 3F - Student Safety and Well-Being Allocation

This allocation primarily provides funding for programs outside the regular school day. As such, all components except for the Tutoring Component (item 9) are excluded from the calculation of base fees on Appendix B (which appears in the Estimates cycle only).

ADE based Components

Many amounts in this allocation are calculated as a funding benchmark multiplied by related ADE. The table below shows the location in EFIS where the ADE used in the calculation of each element originated.

• 1. Adult Day School Component
• 2. High-Credit Day School Component
• 3. Summer School Component
• 4. Continuing Education Component
• 6. Prior Learning Assessment and Recognition (PLAR) Component
• 8. Literacy and Math Outside the School Day Component

5. Supplemental Adult Day School / Continuing Education Component

This component supports investments related to adult day school and continuing education based on local priorities and central collective agreements. It is a table amount in the funding regulation.

7. International and Indigenous Languages, Elementary (IILE) Component

This funding is provided for approved elementary classes in international and Indigenous languages instruction in a language other than English or French. The course enrolment, number of classes, and number of hours are loaded based on information entered on the INPUT - LRF 3B, 3C, 3D, 3F, 3H tab.

• Where the average size of a language class is less than 23, the funded rate per classroom hour is reduced by $1 for every pupil less than 23.
• School boards are required to maintain enrolment registers for this program and retain them for audit purposes.

9. Tutoring Component

This funding is calculated as a funding benchmark multiplied by total day school ADE (Schedule 13, item 3.9, column 1).

10. Summer Learning Program (SLP) Component

This component includes a base amount and an enrolment amount (calculated using ADE of pupils in JK to Grade 6). An adjustment is added, if necessary, to bring the total funding up to the SLP funding for the school board from summer 2023.

11. International Student Recovery (ISR) Component

This negative funding component reduces a school board’s allocation by a funding benchmark multiplied by the total visa student ADE from Schedule 13.

Section 3G - School Management Allocation

This allocation provides funding for in-school administration and leadership as well as remote learning administration, through two separate components.

TAB: 3G. INPUT - PVP

Amounts input in the salary grids at the top of this tab are used in the calculation of the Principals and Vice-Principals Salary Grid Amount. Please input the FTE of principals and vice-principals based on their step on the salary grid, as of October 31, 2025. FTEs should be reported to one decimal place.

• Note that all principals and vice-principals (PVPs) who are paid according to the provincial salary grid should be included here, including centrally assigned PVPs.

• PVPs for combined schools, centrally assigned PVPs, and other PVPs that are placed on the grid should be included in the secondary column.

• The PVP FTE on the salary grid should match how the individuals are paid, regardless of their duties. If an individual is paid as a 1.0 FTE PVP and their time is split between teaching time and school leadership, they should be reported as 1.0 FTE on the salary grid.

Below the salary grid there are inputs related to the ISP for Principals and Vice-Principals Component:

• Prior year remaining ISP for principals and vice-principals: This value is loaded from the LRF SSF - Remaining principals and vice-principals amount in the 2024-25 Revised Estimates (Section 3B, item 11.4). In the Estimates and Revised Estimates cycles only, the value may be adjusted to the latest data available, if applicable.

• ISP for Principals and vice-principals expenses: Input the expenses in the year for investments in system priorities for principals and vice-principals.

1. School Management Component

The definition of a school for the purposes of this component is as follows:

• One or more school facility/facilities operated by the school board and located on a single campus with student enrolment (ADE) greater than zero (excluding remote learning ADE). A campus is defined as property or properties owned, leased or rented by a school board that are linked by a contiguous property line.

A school is identified as one of the following:

• an elementary school when it consists of only elementary school facilities;
• a secondary school when it consists of only secondary school facilities;
• a combined elementary/secondary school when a school consists of both elementary and secondary school facilities (e.g., Grades 7 and 8 with Grades 9 to 12).

In EFIS, a school is identified by a unique Campus ID. Please note that this definition is also used for many other funding calculations, including the ALF components within CSF and LRF, the Outlying Schools Component within CSF, the Supplementary Library Staffing, Mental Health Workers, and Curriculum components within LRF, and the Parent Engagement and External Audit components within SBAF.

The detailed calculations for this component are calculated on the Section 3G - School Management Component - School Level report.

TAB: 3G. School Management Details / Report: Section 3G - School Management Component - School Level

There are three tiers of funding supports for school administration and the funding formulas for these tiers are different. The tiers provide differentiated support for:

• Outlying schools, defined as an elementary school at least 20 km and a secondary/combined school at least 45 km away from the nearest school of the same type.

• Distant schools, defined as an elementary school not deemed ‘outlying’ that is at least 10 km away and a secondary/combined school at least 20 km away from the nearest school of the same type.

• Regular schools, defined as all schools not deemed ‘distant’ or ‘outlying’.

A summary of the allocation method is shown below:

French-language Adjustment

Because school boards operating in a minority language context may have difficulty meeting school size thresholds, any regular school within a French-language board is funded based on the same allocation methodology as a distant school. These schools are identified as “Regular Distant” on the school level reports.

Multi-Building Large Enrolment Adjustment

An additional principal is funded for same panel (elementary or secondary) schools that consist of multiple large buildings:

• An English-language elementary school that has an average of at least 300 ADE across more than one building (and at least 150 ADE in each building) receives funding for one additional FTE principal.

• A French-language elementary school that has an average of at least 150 ADE across more than one building (and at least 100 ADE in each building) receives funding for one additional FTE principal.

• An English-language secondary school that has an average of at least 700 ADE across more than one building (and at least 200 ADE in each building) receives funding for one additional FTE principal.

• A French-language secondary school that has an average of at least 350 ADE across more than one building (and at least 150 ADE in each building) receives funding for one additional FTE principal.

These schools are identified in the Multiple Building Large Enrolment Adjustment Flag column, based on historical enrolment data. The actual enrolment in the Financial Statements cycle is used to verify this flag is accurate; any changes to funding resulting from actual enrolment will be reflected in EFIS during the FO review process.

Additional Support for Combined Elementary / Secondary Schools Amount

Additional support is provided for combined schools, as shown in the table below. This additional funding appears in the “Additional Support for Combined Elementary / Secondary Schools Amount” column on the report.

Total values from each of the columns on the school level report are forwarded to the board level report.

2. Remote Learning Administration Component

Each school board with remote learning enrolment generates this amount to support remote learning administration, based on total remote learning elementary and secondary ADE multiplied by a funding benchmark.

• School boards may offer remote learning instruction directly, they may partner with another school board to provide remote learning instruction on their behalf, or they may work with other school boards to deliver remote learning collaboratively.

• Regardless of how it is offered (directly or collaboratively with another school board), school boards that offer remote learning will need to establish a BSID for each panel to track remote learning enrolment in OnSIS. Remote enrolment will be reported in the home school board’s remote school in OnSIS and EFIS.

3. Principal and Vice-Principal Salary Grid and Allowances Component

This component provides funding for principals and vice-principals based on their placement on their salary grids, and funds allowances for principals and vice-principals of eligible schools.

Principal and Vice-Principal Salary Grid Amount

This amount calculates an adjustment for principals and vice-principals based on their placement on their salary grids.

• Items 3.1 (Principal FTE) and 3.2 (Vice-Principal FTE): Displays the salary grids that were input by school boards on the INPUT - PVP tab.

• Items 3.3 (Total Principal FTE) and 3.7 (Total Vice-Principal FTE): Calculated as the sum of all FTE entered.

• Items 3.4 (Principal Salary Grid Factor) and 3.8 (Vice-Principal Salary Grid Factor): Calculated by multiplying the FTE values at each step in the grid by the factors in the Principal and Vice-Principal Salary Grid Factors table in the funding regulation. The calculations are done at a total day school level, not by panel.

• Items 3.5 (Average Principal Salary Grid Factor) and 3.9 (Average Vice-Principal Salary Grid Factor): Calculated as the salary grid factor (item 3.4 / 3.8) divided by total FTE (item 3.3 / 3.7), minus 1.

• Items 3.6 (Principal Salary Grid Amount) and 3.10 (Vice-Principal Salary Grid Amount): Calculated as the average salary grid factor (item 3.5 / 3.9) multiplied by the principal / vice-principal amount from the School Management Component (item 1.5 / 1.6). The calculations are done at a total day school level, not by panel.

• Item 3.11 (Principal and Vice-Principal Salary Grid Amount): This is the sum of items 3.6 and 3.10. The total is apportioned between elementary and secondary panels based on relative ADE per panel.

Principal and Vice-Principal Allowance Amount

This amount calculates an allowance for principals and vice-principals of eligible schools.

The number of eligible schools for principal and vice-principal allowances are calculated on the Section 3G - Principal and Vice-Principal Allowance - School Level report, and loaded to items 3.12 and 3.13. They are then multiplied by the applicable benchmarks (items 3.14 and 3.15) to calculate the total allowance amounts (items 3.16 and 3.17).

TAB: 3G. PVP Allowance Details / Report: Section 3G - Principal and Vice-Principal Allowance - School Level

For principals, an eligible school is defined as a school that meets at least one of the following criteria:

• The school is an Urban and Priority High School.
• The school had ADE > 1,500 in the prior year’s Revised Estimates.
• The school is an outlying school.

For vice-principals, an eligible school is defined as an Urban and Priority High School.

4. ISP for Principals and Vice-Principals Component

The Investment in System Priorities (ISP) for Principals and Vice-Principals Component is funded based on expenses to support local priorities up to a maximum amount. It is calculated as the lower of:

• The sum of the current year ISP for PVP table amount (item 4.1) and the carry forward from 2024-25, if any (item 4.2), and

• The actual ISP for PVP expenses, which are input at item 4.3.

The remaining ISP for PVP from 2024-25 is preloaded at item 4.2 from the 2024-25 Revised Estimates, ministry-reviewed version. In the Estimates and Revised Estimates cycles only, the value may be adjusted to the latest data available, if applicable.

Any underspending in 2025-26 (calculated at item 4.5) will be available for school boards to spend on system priorities for PVPs in the following year.

Note that other portions of this funding are provided through the Supports for Students components within CSF (Section 2C, item 5), LRF Language Supports and Local Circumstances Allocation (Section 3B, item 9), and SFF (Section 5A, item 6). Total Core Ed funding is loaded to Appendix R, Supports for Students Fund Supplementary Information, where school boards must report their FTE and spending of the total funds by union group in the Financial Statements cycle.

Section 3H - Differentiated Supports Allocation

This allocation provides additional funding for program leadership and to support school boards in offering a wide range of programs tailored to the local needs of their students.

1. Program Leadership Component

The following leads are funded under this grant:

• School Effectiveness Leads
• Student Success Leads
• Early Years Leads
• Technology Enabled Learning and Teaching (TELT) Contacts

Salary, benefits, labour provision for salary and benefits (if any), travel, and professional development expenses, as well as FTEs hired, are reported under each lead category. The values are loaded based on information entered on the INPUT - LRF 3B, 3C, 3D, 3F, 3H tab.

• In order to generate funding in each column, a school board must employ the related lead. This is enforced through the calculation at item 1.11 (PL Maximum Amount Generated), which will calculate zero for each column that does not have salary expenses entered at item 1.5.

• School boards have flexibility to use the generated funding across any of the four lead positions. As long as salary expenses are input at item 1.5, the maximum funding is generated under each lead; however, the actual amount funded is the lower of the maximum generated funding (item 1.11) and the program lead expenses (item 1.12).

• Please note that the expenses for the program leads related to this component should be reported on the coordinators and consultants line on Schedule 10; please refer to the Code of Accounts for more details.

2. LRF - Demographic Needs Component

This is calculated as a table amount in the funding regulation, multiplied by a funding benchmark. A corresponding component that funds classroom staffing is found in the Classroom Staffing Fund on Section 2E, item 1, CSF - Demographic Needs Component.

3. LRF - Student Success, Grade 7 to 12 Component

This component funds the transportation portion and territorial student portion of the program. Note that the classroom staffing portion of this funding is under the Classroom Staffing Fund on Section 2E, item 2, CSF - Student Success, Grade 7 to 12 Component.

• Items 3.3 and 3.4, which relate to the territorial student program, apply only to Lakehead DSB.

• The amounts that relate to transportation (items 3.2 and 3.4) are excluded from the calculation of base fees on Appendix B (which appears in the Estimates cycle only).

4. SHSM Component

This component is funded at the lower of a table amount in the funding regulation, and eligible SHSM expenses reported in the year. The expenses are loaded to item 4.2 based on data entry on the INPUT - LRF 3B, 3C, 3D, 3F, 3H tab.

5. LRF - Experiential Learning Component

This component includes amounts based on enrolment, based on the school board’s share of the LRF - Demographic Needs Component, based on dispersion, and an amount for transportation.

• The dispersion value used in the calculation of the EL Dispersion Amount is the same table amount as that used for the Remote and Rural components under CSF (Section 2C, item 4.3.1) and LRF (Section 3B, item 8.3.1).

• Note that the classroom staffing portion of this funding is under the Classroom Staffing Fund on Section 2E, item 4, CSF - Experiential Learning (EL) Component.

• Note that the transportation amount (item 5.9) is excluded from the calculation of base fees on Appendix B (which appears in the Estimates cycle only).

6. LRF - Outdoor Education Component

This component is calculated as a base amount and an enrolment amount. Note that the classroom staffing portion of this funding is under the Classroom Staffing Fund on Section 2E, item 5, CSF - Outdoor Education Component.

Section 4 - Special Education Fund

The Special Education Fund (SEF) supports positive outcomes for students with special education needs. The following allocations make up the SEF:

• SEF - Per Pupil Allocation
• Differentiated Needs Allocation
• Complex Supports Allocation
• Specialized Equipment Allocation (SEA)

Please refer to the Core Education Funding: Technical Guide for School Boards, 2025-26 for details on the funding methodology.

The entire SEF is enveloped for use only on special education. Refer to Data Form A2 - Special Education for reporting related to the envelope.

Unless otherwise indicated, funding is allocated between panels based on amounts generated per panel, or based on the relative ADE of pupils in each panel if the calculation is not broken down by panel.

Section 4A - SEF - Per Pupil Allocation

This allocation provides base funding to support all students with special education needs.

• Item 1.1 (Average Daily Enrolment): loads the ADE of pupils of the board under age 21 from Schedule 13-3, column 1, broken into grade categories for JK to grade 3, grades 4 to 8, and secondary.

• Item 1.2 (SEF - Per Pupil Benchmark): displays the per pupil benchmark by grade category.

Section 4B - Differentiated Needs Allocation (DNA)

This allocation addresses the variation among school boards with respect to students with special education needs and school boards’ abilities to respond to those needs.

TAB: 4B. INPUT - DNA

This tab is for school boards to input the headcount and expenses for multi-disciplinary teams (MDT). The data is used in the calculation of the Multi-Disciplinary Supports Component. School boards generate funding based on the number of MDT members employed, up to a maximum of four.

1. Measures of Variability (MOV) Component

• Item 1.1 (Measures of Variability (MOV) Amount): This is a table amount in the funding regulation, and makes up the majority of the funding under this component.

• Items 1.2, 1.3 (Northern Supports Amount, Integrated Supports Amount): These amounts support a regional collaboration model that serves all northern school boards and school authorities through three regional cooperatives. The funding is provided to the three cooperative lead boards:

  • District School Board Ontario North East for the Northeast cooperative
  • Thunder Bay Catholic District School Board for the Northwest cooperative
  • Conseil Scolaire Public du Grand Nord de l’Ontario for the French cooperative

Items 1.2 and 1.3 are grouped together in a separate sub-envelope (Special Education - Northern Adjustment) on Data Form A2 - Special Education. The Northern Adjustment funding is excluded from the calculation of base fees on Appendix B (which appears in the Estimates cycle only).

2. Special Education Statistical Prediction Model (SESPM) Component

This is a table amount in the funding regulation.

3. Collaboration and Integration Base Component

This component provides every school board with a minimum level of base funding, to enable them to explore collaborative and integrated approaches to serving students with special education needs. It is a benchmark in the funding regulation.

4. Multi-Disciplinary Supports Component

This component includes:

• Multi-disciplinary Team Amount (item 4.3): the maximum funding amount is 4 x the funding benchmark. However, if a school board reports less than 4 at item 4.1, the calculated funding will be (item 4.1 ÷ 4) x the funding benchmark.

• Other Staffing Resources Amount (item 4.4): this is a table amount in the funding regulation.

5. Local Special Education Priorities Component

This component provides funding to school boards to enhance support for students with special education needs. It is calculated as a base amount and a per pupil amount.

6. Early Math Intervention Component

This component provides funding to support early math intervention for elementary students with special education needs. It is calculated as a base amount and a per pupil amount.

7. Professional Assessments Component

This component provides funding for school boards to conduct professional assessments (e.g., speech and language, psycho-educational) to help reduce wait times. It is calculated as a base amount and a per pupil amount.

Section 4C - Complex Supports Allocation

This allocation provides specialized supports for students with complex special education needs.

TAB: 4C. INPUT - Complex Supp. Alloc.

This tab is for school boards to input the following data points related to the Behaviour Expertise Component:

• The FTEs of Applied Behaviour Analysis (ABA) expertise professionals, by panel.

• The number of students enrolled in After-School Skills Development (ASSD) programs, by panel.

1. Special Incidence Portion (SIP) Component

This component supports students with extraordinarily high needs who require more than two full-time staff to address their health and/or safety needs, and the needs of others at their school. It includes two amounts:

• Interim Base Amount (item 1.1): this is a table amount in the funding regulation.

• Exceptional Circumstances Amount (item 1.2): calculated as a base plus a per pupil amount.

Note that this component is excluded from the calculation of base fees on Appendix B (which appears in the Estimates cycle only).

2. Education and Community Partnership Programs (ECPP) Component

This component funds education programs for students who have been court-ordered into a youth justice or adult custodial facility or are in the provincial Child and Parent Resource Institute (CPRI) program. Refer to the Directives for Education and Community Partnership Programs (ECPPs), 2025-26 for more details. This component is a table amount in the funding regulation, plus a ministry adjustment that will be loaded in the Financial Statements cycle only.

Note that this component is excluded from the calculation of base fees on Appendix B (which appears in the Estimates cycle only).

Expenses related to ECPP programs should be reported on Schedule 10A/B, column 11 (ECPP Expenses).

Additional funding is provided to school boards to help offset the accommodation costs of classrooms in ECPP settings that operate in school board space. This can be found under the School Operations Allocation on Section 5A, item 5 (ECPP and CTEP Operations Component).

3. Care and Treatment Education Programs (CTEP) Component

This component provides funding for education programs for school-aged children and youth who cannot attend regular school due to their primary need for care and/or treatment. Refer to the Directives for Care and Treatment Education Programs (CTEP) 2025-26 for more details.

The funding is provided through two separate amounts:

• CTEP Base Amount: a table amount in the funding regulation.

• CTEP Per Pupil Amount: calculated as total ADE multiplied by a funding benchmark.

Note that this component is excluded from the calculation of base fees on Appendix B (which appears in the Estimates cycle only).

Expenses related to CTEP programs should be reported on Schedule 10A/B, column 11.1 (CTEP Expenses).

Additional funding is provided to school boards to help offset the accommodation costs of classrooms in CTEP settings that operate in school board space. This can be found under the School Operations Allocation on Section 5A, item 5 (ECPP and CTEP Operations Component).

4. Behaviour Expertise Component

This component provides funding for school boards to hire board-level Applied Behaviour Analysis (ABA) expertise professionals to provide training, and funds After-School Skills Development programs for autistic students and students with other special education needs.

The funding is provided through three separate amounts, each calculated as the sum of a base amount and a per pupil amount:

• ABA Expertise Professionals Amount (item 4.1)

• ABA Training Amount (item 4.2)

• After-School Skills Development Amount (item 4.3)

School boards are asked to report their ABA Expertise Professionals FTEs by panel (item 4.4), and the number of students enrolled in ASSD programs (item 4.5).

Section 4D - Specialized Equipment Allocation (SEA)

This allocation is for the costs of equipment essential to support students with special education needs as described in the Specialized Equipment Allocation (SEA) 2025-26 Directives. It includes a formula component and a claims-based component.

TAB: 4D. INPUT - SEA

This tab, which appears only in the Estimates and Revised Estimates cycles, is for school boards to input their expected approvals for specialized equipment in the year, by panel. In the Financial Statements cycle, actual approved amounts are preloaded to EFIS.

1. SEA Formula Component

This component includes a base amount and a per pupil amount.

2. SEA Claims-Based Component

This component provides funding to school boards for equipment required by a specific student with special education needs, following a claims process. Refer to the Specialized Equipment Allocation (SEA) 2025-26 Directives, Spring 2025 for more details.

• In the Estimates and Revised Estimates, values are loaded to item 2 based on input on the 4D. INPUT - SEA tab.

• In the Financial Statements, actual approved values are loaded by the ministry.

Note that this component is excluded from the calculation of base fees on Appendix B (which appears in the Estimates cycle only).

Section 5 - School Facilities Fund

The School Facilities Fund (SFF) addresses the costs of operating school facilities (heating, lighting, maintaining, and cleaning) as well as the costs of repairing and renovating schools. The following allocations make up the SFF:

• School Operations Allocation
• School Renewal Allocation
• Rural and Northern Education Allocation

Please refer to the Core Education Funding: Technical Guide for School Boards, 2025-26 for details on the funding methodology.

Unless otherwise indicated, funding is allocated between panels based on amounts generated per panel, or based on the relative ADE of pupils in each panel if the calculation is not broken down by panel.

Facilities and Transportation Limit

There is a spending limit on total expenses related to the SFF and Student Transportation Fund (STF). It cannot exceed the funding under the SFF and STF, plus 5% of the total funding under the Classroom Staffing Fund (CSF), Learning Resources Fund (LRF), and Special Education Fund (SEF). However, school boards may deduct expenses funded by non-Core Ed revenues in the calculation of compliance with the limit. Refer to Compliance - Facilities and Transportation for details.

Section 5A - School Operations Allocation

This allocation provides for the costs of operating school facilities.

TAB: 5A. INPUT - ECPP and CTEP

This tab is for school boards to input the average FTE of pupils attending a Special Education ECPP or CTEP program that is located on a school board property. The enrolment entered here is used in the calculation of the ECPP and CTEP Operations Component (Section 5A, item 5).

1. Base School Operations Component

This component includes separate amounts for elementary, secondary, and continuing education and other programs. It is calculated as:

Enrolment 
  x Per Pupil Area Requirement 
  x Supplementary Area Factor (SAF) 
  x Benchmark for Operating Costs

This is implemented in EFIS as follows:

• The area requirement (item 1.3 for day school, item 1.10 for continuing education and other programs) is calculated by multiplying ADE (item 1.1 for day school, item 1.8 for continuing education and other programs) by the per pupil area requirement benchmark (item 1.2 for day school, item 1.9 for continuing education and other programs).

  • Note that the calculated area requirements are also used in the calculation of Base School Renewal on Section 5B, items 1.5 (for elementary and secondary panels) and 1.6 (for continuing education and other programs).

• These are then multiplied by the appropriate Supplementary Area Factor (SAF), at item 1.4 for day school and item 1.11 for continuing education and other programs, to arrive at the adjusted area requirement (item 1.5 for day school, item 1.12 for continuing education and other programs).

  • The SAF values after class-size changes are used in the calculations of base school operations for the elementary and secondary panels only (at item 1.7). The calculations of top-up (under both School Operations and School Renewal), as well as the calculation of base school operations for continuing education and other programs (item 1.14), use the SAF values before class-size changes.

• The adjusted area requirement is multiplied by the benchmark for operating costs (item 1.6 for day school, item 1.13 for continuing education and other programs) to calculate the base school operations amount (item 1.7 for day school, item 1.14 for continuing education and other programs).

Please note the following related to the continuing education and other programs amount:

• The ADE loaded to item 1.8 and used in the calculation is the sum of the following:

  • Schedule 13, item 3.12 (Total High Credit ADE)
  • Schedule 13, item 3.16 (Total Adult Day School)
  • Schedule 12 item 1.2 (Adult Credit for Diploma Offered during Day School)
  • Schedule 12, item 1.2.1 (Adult Credit for Diploma Offered after end of Day School)
  • Schedule 12, item 2.9 (Total Summer School ADE)

• The continuing education and other programs amount (item 1.14) is excluded from the calculation of base fees on Appendix B (which appears in the Estimates cycle only).

2. Enhanced Top-up for School Operations Component

This component provides funding to school facilities that are distant from one another, that are operating at less than full capacity, and that did not open or have a significant renovation in the past 5 years.

• Schools that meet the distance and year requirements are identified in the Section 5A - Enhanced Top-up for School Operations Component - School Level report, in the Enhanced Top-Up Eligible column.

• The sum of all enhanced top-up amounts from the school level report are loaded to the board level report at item 2, in the elementary and secondary columns.

• The SAFs used for the calculation of enhanced top-up are the values before class size changes (unlike the SAFs used for base school operations, elementary and secondary).

• Any schools transferred from school authorities are included in the school level report for the top-up calculation. Where schools provided elementary programs that include grades 9 and 10, the on the ground capacity (OTG) of the elementary facility will be the total capacity of the school minus the secondary enrolment for the purpose of calculating top-up. The OTG capacity of the secondary facility will be deemed to be the same as the secondary enrolment in that facility and therefore will not generate any top-up. Any negative adjustment to the secondary OTG is offset by a corresponding positive adjustment to the elementary OTG for the school. This calculation happens automatically, and can be seen on the School Level Data form, OTG Adjustment tab on the line for the affected facility.

3. Community Use of Schools Component

This funding allows school boards to reduce the rates for school space used by the community by helping school boards with the costs involved with keeping schools open after hours such as heating, lighting, and cleaning. It is a table amount in the funding regulation. Please note that this component is excluded from the calculation of base fees on Appendix B (which appears in the Estimates cycle only).

4. Capital Lease on School Authority Amalgamation Component

This funding is provided to continue capital lease arrangements made by former school authorities in remote communities. Please note that this component is excluded from the calculation of base fees on Appendix B (which appears in the Estimates cycle only).

5. ECPP and CTEP Operations Component

This component provides support for accommodation costs of classrooms in school board space that are used for ECPP or CTEP programs. The average FTE values at items 5.1.1 and 5.1.2 are entered by school boards on the 5A. INPUT - ECPP and CTEP input tab. Please note that this component is excluded from the calculation of base fees on Appendix B (which appears in the Estimates cycle only).

6. SFF - Supports for Students Component

This component is a table amount in the funding regulation.

Note that other portions of this funding are provided through the Supports for Students and Invesment in System Priorities (ISP) components within CSF (Section 2C, item 5) and LRF (Section 3B, item 9 and Section 3G, item 4). Total Core Ed funding is loaded to Appendix R, Supports for Students Fund Supplementary Information, where school boards must report their FTE and spending of the total funds by union group in the Financial Statements cycle.

7. SFF - Benefits Trusts Component

This component is a table amount in the funding regulation.

Note that other portions of this funding support classroom, non-classroom, and school board administration staff through the Benefits Trusts components within CSF (Section 2C, item 7), LRF (Section 3B, item 13), and SBAF (Section 7B, item 3) respectively.

8. Renewal Software Licensing Fee Component

This component is a table amount in the funding regulation. It supports the cost of licensing and related fees associated with approved asset management software. Please note that this component is excluded from the calculation of base fees on Appendix B (which appears in the Estimates cycle only).

Section 5B - School Renewal Allocation

This allocation addresses the costs of repairing and renovating schools.

The entire School Renewal Allocation is enveloped for use only on eligible expenditures, and there is an additional cap on allowable operating expenses each year. Refer to Data Form A2 - School Renewal for details and reporting related to the envelope.

Note that this allocation is excluded from the calculation of base fees on Appendix B (which appears in the Estimates cycle only).

1. Base School Renewal Component

This component includes separate amounts for elementary, secondary, and continuing education and other programs. It is calculated as:

Enrolment 
  x Benchmark Area Per Pupil 
  x Supplementary Area Factor (SAF) 
  x Benchmark for Renewal Costs 
  x Geographic Adjustment Factor (GAF)

This is implemented in EFIS as follows:

• Column 1 populates the approved school area percentages that are less than 20 years old and those that are 20 years or older in respect of elementary schools and secondary schools. These values are loaded from a funding regulation table.

• Column 2 shows the benchmark renewal cost per square meter.

• Column 3 calculates the weighted benchmark by multiplying the percentage in column 1 by the benchmark in column 2.

• Weighted average renewal cost per square meter at item 1.3 is the sum of items 1.1a and 1.2a, column 3 for elementary, and items 1.1b and 1.2b, column 3 for secondary.

• The supplementary area factors used in the School Renewal Allocation calculations (at item 1.4) are the values before class size changes.

• The renewal amounts before Geographic Adjustment Factor (GAF), at item 1.5 for day school and item 1.6 for continuing education and other programs, use the values already calculated on Section 5A (School Operations Allocation) for area requirements. EFIS multiplies these by the weighted average renewal cost per square meter (item 1.3) and the appropriate SAF (item 1.4, for day school only; the continuing education and other programs area requirement from Section 5A, item 1.12, was already multiplied by the SAF before class-size changes).

• The GAF value (at item 1.8) is a table amount in the funding regulation. It is multiplied by the renewal amount before GAF to arrive at the base school renewal component.

2. Enhanced Top-up for School Renewal Component

This component provides funding to school facilities that are distant from one another, that are operating at less than full capacity, and that did not open or have a significant renovation in the past 5 years.

• Schools that meet the distance and year requirements are identified in the Section 5B - Enhanced Top-up for School Renewal Component - School Level report, in the Enhanced Top-Up Eligible column.

• The sum of all enhanced top-up amounts before GAF from the school level report are loaded to the board level report at item 2.1, in the elementary and secondary columns.

• These are then multiplied by the GAF, at item 2.2, to arrive at the enhanced top-up values at item 2.

• Any schools transferred from school authorities are included in the school level report for the top-up calculation. Where schools provided elementary programs that include grades 9 and 10, the on the ground capacity (OTG) of the elementary facility will be the total capacity of the school minus the secondary enrolment for the purpose of calculating top-up allocation. The OTG capacity of the secondary facility will be deemed to be the same as the secondary enrolment in that facility and therefore will not attract any top-up allocation. Any negative adjustment to the secondary OTG is offset by a corresponding positive adjustment to the elementary OTG for the school. This calculation happens automatically, and can be seen on the School Level Data form, OTG Adjustment tab.

3. Deferred Maintenance Needs Enhancement Component

This component is a table amount in the funding regulation (item 3.1), multiplied by the GAF (item 3.2).

4. School Renewal Investment Component

This component is a table amount in the funding regulation, allocated in proportion to a school board’s relative share of provincial Base School Renewal and Enhanced Top-up for School Renewal components.

Section 5C - Rural and Northern Education Allocation (RNEA)

This allocation is dedicated funding to further improve education for students from rural and northern communities. It is calculated as follows:

Estimated rural enrolment 
  x RNEF per pupil funding benchmark 
  x (rural density factor + rural density ratio) 
  / 2, 
      where estimated rural enrolment, rural density factor and rural 
      density ratio are listed in a funding regulation table.

This allocation is enveloped for use only on school-level expenses using the ‘List of Schools Eligible for Rural and Northern Education Allocation’ provided on the Education Funding website. Refer to Data Form A2 - Rural and Northern Education for reporting related to the envelope.

Section 6 - Student Transportation Fund

The Student Transportation Fund (STF) provides school boards with funding to transport students to and from home and school. The following allocations make up the STF:

• Transportation Services Allocation
• School Bus Rider Safety Training Allocation
• Transportation to Provincial or Demonstration Schools Allocation

Please refer to the Core Education Funding: Technical Guide for School Boards, 2025-26 for details on the funding methodology.

Note that this fund is excluded from the calculation of base fees on Appendix B (which appears in the Estimates cycle only).

Facilities and Transportation Limit

There is a spending limit on total expenses related to the SFF and Student Transportation Fund (STF). It cannot exceed the funding under the SFF and STF, plus 5% of the total funding under the Classroom Staffing Fund (CSF), Learning Resources Fund (LRF), and Special Education Fund (SEF). However, school boards may deduct expenses funded by non-Core Ed revenues in the calculation of compliance with the limit. Refer to Compliance - Facilities and Transportation for details.

Section 6A - Transportation Services Allocation

This allocation includes several components that provide the bulk of transportation funding to school boards.

TAB: 6A. INPUT - Prior Year Alloc.

This tab loads the prior year’s Student Transportation Fund value from the 2024-25 Revised Estimates, Section 6, item 6Z less items 1.2.3 and 2.2.3. In the Estimates and Revised Estimates cycles only, the value may be adjusted to the latest data available, if applicable.

It is used in the calculation of the Top-up Amount within the Local Priorities, Operations and Transition Component of the Transportation Services Allocation.

1. Buses Component

This component includes separate amounts for vehicles, fuel, drivers, spare capacity, and non-refundable HST.

The Fuel Amount includes an adjustment for fuel prices that compares the posted monthly average market diesel rate (excluding HST) for southern and northern Ontario from September to June, published on the Ontario.ca website, to the diesel benchmark rate for southern and northern Ontario. If the difference is greater than 3% (positive or negative), an adjustment to the transportation grant is calculated.

In EFIS, the monthly average fuel rates will be loaded to the columns at item 1.2.3.1 as follows:

• Estimates: fuel rates for all months will be equal to the benchmark rate, so that no fuel adjustment is calculated.

• Revised Estimates:

  • Actual average diesel rate for September will be loaded at the time of release, so that a fuel adjustment, if applicable, will be calculated only in the September column.

  • Actual average diesel rates for October, November, and December will be loaded to the FO-reviewed version before transfer payments are made to school boards under the Revised Estimates doc set. The fuel adjustment, if applicable, will be calculated for the first four months of the school year.

• Financial Statements: actual average diesel rates for all months will be loaded before release, so that an accurate fuel adjustment is calculated for the entire year.

2. Contracted Special Purpose Vehicles (CSPVs) Component

This component includes separate amounts for vehicles, fuel, drivers, spare capacity, and non-refundable HST.

The CSPVs Fuel Amount is calculated the same way as the Fuel Amount within the Buses Component, but using the gasoline price instead of diesel price, with a separate gasoline fuel benchmark. The comparison for this calculation is the posted monthly average market gasoline rate (excluding HST) for southern and northern Ontario. The loading of monthly average rates to EFIS will follow the same timeline as noted above for the Buses Component.

3. Retention and Recruitment Bonus Component

This is the sum of two table amounts in the funding regulation.

4. Contracted Taxis Component

This is a table amount in the funding regulation.

5. Public Transit Component

This component calculates funding by multiplying two table amounts in the funding regulation:

• Number of students assigned to public transit, and
• Per-student funding amount

6. Local Priorities, Operations and Transition Component

This component provides support for school boards to address unique circumstances, needs, and operations of their transportation services. It includes a board amount and amounts for enrolment, rural and northern adjustment, special transportation needs, transition, stabilization, and top-up.

• The Transition Amount is provided to ensure that school boards do not experience a decline in funding due to the release of the new funding model. It compares a school board’s adjusted 2022-23 funding under the Student Transportation Grant to the current school year’s adjusted base under the Transportation Services Allocation, and then funds the shortfall, if any.

• The 2022-23 Student Transportation Grant, at item 6.6, is loaded from the board-submitted 2022-23 Financial Statements, Section 9, items 9.5 + 9.7.

• The Stabilization Amount is a table amount in funding regulation. The amount is to support optimization of transportation routes and address any annual volatility in routes, daily distance and/or time.

• The Top-Up Amount ensures that each school board receives a minimum increase compared to the prior year school year’s funding. The prior year’s Student Transportation Fund value is loaded to item 6.8.1 from the 2024-25 Revised Estimates, Section 6, item 6Z less items 1.2.3 and 2.2.3, and can be adjusted to the latest data in the Estimates and Revised Estimates cycles only.

Section 6B - School Bus Rider Safety Training Allocation

This allocation funds school boards that access standardized school bus rider safety training through a contract established by the Ontario Education Collaborative Marketplace (OECM).

TAB: 6B. INPUT - School Bus Rider Safety

This tab is for school boards to input the number of on-site and online school bus rider safety training sessions. The data entered here is used in the calculation of the School Bus Rider Safety Training Allocation.

EFIS calculates the funding under this allocation as follows:

• The maximum number of safety training sessions for a school board is loaded from a table in the funding regulation, at item 1.1.
• The maximum funding is calculated at item 1.2 by multiplying item 1.1 by a funding benchmark.
• The actual numbers of on-site and online sessions conducted are loaded to items 1.3 and 1.5, respectively.
• These are multiplied by the benchmarks for on-site and online sessions at items 1.4 and 1.6, respectively, and the total funding is calculated at item 6B.

Section 6C - Transportation to Provincial or Demonstration Schools Allocation

This allocation covers expenses for transportation to Provincial and Demonstration schools, based on reported expenses.

TAB: 6C. INPUT - Prov. Schools

This tab is for school boards to input the expenses to transport students to attend programs in provincial or demonstration schools.

Expenses reported are divided into the following categories, on separate rows for each school:

• Daily Transportation
• Board and Lodging
• Other Provincial Schools Transportation Expenses
• Weekly Transportation
• Administration costs

In the columns, school boards must input the number of pupils and transportation expenses for both the prior year and current year.

The total current year transportation expenses (at item 10, column 4) are loaded to item 6C, and funded through the Transportation to Provincial or Demonstration Schools Allocation.

Section 7 - School Board Administration Fund

The School Board Administration Fund (SBAF) provides funding to support the operations of the school board, including staffing and non-staffing administration expenses, trustees, parent engagement, central bargaining agency fees, data management, and an adjustment for declining enrolment. The following allocations make up the SBAF:

• Trustees and Parent Engagement Allocation
• Board-Based Staffing Allocation
• Central Employer Bargaining Agency Fees Allocation
• Data Management and Audit Allocation
• Declining Enrolment Adjustment (DEA) Allocation

Please refer to the Core Education Funding: Technical Guide for School Boards, 2025-26 for details on the funding methodology.

Unless otherwise indicated, funding is allocated between panels based on amounts generated per panel, or based on the relative ADE of pupils in each panel if the calculation is not broken down by panel.

Maximum School Board Administration Expenses

There is a spending limit on school board administration expenses. Refer to Compliance - School Board Administration for details.

TAB: 7A. 7B. INPUT

This tab is for school boards to input data used in the calculations of both the Trustees and Parent Engagement Allocation and the Board-Based Staffing Allocation.

• Input the number of trustees broken down into: Chair & Vice Chair, Other Trustees (excluding Indigenous), Indigenous representatives, and Student Trustees. Please note that the total number of trustees entered here is also loaded to the Appendix H reports for both October 31 and March 31 at item 8.1 (Admin & Govern Staff - Trustees), column 9 (Staffing Grand Total).

• Cumulative number of days in the office for all student trustees: Enter the sum of the days each student trustee is in office (e.g., 2 student trustees in office for the whole year and 1 student trustee in office for 300 days would be 1,030 days (2 x 365 days +1 x 300 days)). Note that the number of days in the year is displayed at the bottom of the input form for reference.

• Number of T4 slips issued by Board: Enter the number of T4 slips issued by the school board in 2025 for all employees.

• Number of Municipalities: Enter the number of municipalities served by the school board.

Section 7A - Trustees and Parent Engagement Allocation

This allocation provides funding for trustees and student trustees as well as for parent engagement activities.

1. Trustees Component

This component is calculated based on amounts entered on the 7A. 7B. INPUT tab, funding benchmarks, the school board’s geographic area and dispersal factor from O. Reg. 412/00 (Elections to and Representation on District School Boards), and the school board’s 2024-25 Estimates ADE.

• Items 1.1 to 1.6 calculate the funding entitlement for trustee honoraria under the approach used prior to 2006, with the total “old” entitlement at item 1.6.

• In 2006, the ministry amended the formula for trustee honoraria, calculating separate amounts for base, chair and vice-chair, attendance, distance, and enrolment. This is calculated at items 1.7 to 1.17, with the total “new” amount at item 1.17.

• The ministry funds 100% of the pre-2006 trustee honoraria amount (item 1.6) plus 50% of the difference between the old and new trustee honoraria amounts (calculated at item 1.19). The total funded trustee honoraria amount is at item 1.20.

• In addition, trustee expenses are funded at $5,000 x the number of trustees at item 1.4.

2. Student Trustee Component

This component funds student trustee honoraria and expenses. School boards can elect up to three student trustees, and the funding calculation is based on the sum of the days each student trustee is in office.

• Items 2.1 and 2.2 display the number of student trustees and cumulative days in office, from amounts entered on the 7A. 7B. INPUT tab.

• The funded student trustee honoraria is calculated at item 2.4, as 50% of the amount that student trustees are entitled to (item 2.3).

• Expenses are funded at $5,000 per student trustee (item 2.5).

3. Parent Engagement Component

This component is provided to support the parent engagement activities of each school board, through the following amounts:

• Item 3.1 (Parent Involvement Committee (PIC) amount): calculated as a board amount plus a per pupil amount;

• Item 3.2 (School Council amount): calculated as a per school amount, with an additional amount generated for combined schools with at least 350 ADE and at least 100 ADE in each panel;

• Item 3.3 (Parents Reaching Out (PRO) amount): calculated as a board amount plus a per school amount, with an additional amount generated for combined schools with at least 350 ADE and at least 100 ADE in each panel.

TAB: 7A. Parent Engagement - Detail / Report: Section 7A - Parent Engagement Component - School Level

This tab (and corresponding school level report) calculates the school-based portions of parent engagement funding. The total values in the final two columns are included in the board-level report, at items 3.2 and 3.3.

Section 7B - Board-Based Staffing Allocation

This allocation supports school board staff and operations, providing funding for board-level leadership, staff and related supplies and services.

1. Executive Staffing Component

This component includes three of the ten core functions to support school board administration expenses (Director of Education, Senior Administration, Director’s Office), as well as funding to support costs related to executive compensation for salary increases in 2017-18 for designated executives.

2. Non-Executive Staffing Component

This component includes six of the ten core functions to support school board administration expenses (Human Resources, Payroll, Purchasing and Procurement, Administration and Other Supports, Finance, Information Technology).

• The number of T4s issued by the school board in 2025, entered on the 7A. 7B. INPUT form and displayed at item 2.1, is used to calculate the FTEs funded under the Human Resources and Payroll functions.

• The number of municipalities, entered on the 7A. 7B. INPUT form and displayed at item 2.12, is used to calculate the FTEs funded under the Finance function.

3. SBAF - Benefits Trusts Component

This component is a table amount in the funding regulation.

Note that other portions of this funding support classroom, non-classroom, and school operations staff in the Benefits Trusts components within CSF (Section 2C, item 7), LRF (Section 3B, item 13), and SFF (Section 5A, item 7) respectively.

4. Non-Staff Component

This component funds one of the ten core functions to support school board administration expenses (Non-Staff). It is calculated as the sum of a board amount and a per pupil amount.

Section 7C - Central Employer Bargaining Agency Fees Allocation

This allocation is for school boards to pay the mandatory fees to their trustees’ associations.

Note that this allocation is excluded from the calculation of base fees on Appendix B (which appears in the Estimates cycle only).

Section 7D - Data Management and Audit Allocation

This allocation supports several school board data management and audit related activities.

1. Regional Internal Audit Team (RIAT) Component

This component provides funding based on a regional model consisting of eight regions. Each region has a host board that is responsible for the administrative functions relating to the initiative.

This component is enveloped for use on its intended purpose. Refer to Data Form A2 - Regional Internal Audit for reporting related to the envelope.

Please note that this component is excluded from the calculation of base fees on Appendix B (which appears in the Estimates cycle only).

2. External Audit Component

This component provides funding to support the costs of external enrolment and staffing FTE compliance audits, which occur on a cyclical basis.

• The enrolment audit amount is the sum of a base amount and a school-based amount. The number of schools used in the calculation (at item 2.2) is the total number of secondary and combined schools from Section 3G, item 1.1.2.

• The staffing FTE audit amount is a benchmark in the funding regulation.

Please note that this component is excluded from the calculation of base fees on Appendix B (which appears in the Estimates cycle only).

3. Reporting Entity Component

This component is the sum of a base amount and a per pupil amount. It supports school boards with the costs of preparing and reporting financial information to the Province for the purpose of public accounts consolidation.

Please note that this component is excluded from the calculation of base fees on Appendix B (which appears in the Estimates cycle only).

4. Managing Information for Student Achievement (MISA) Component

This funding is intended for activities to help school boards build capacity and better manage information and evidence to inform school board decisions around school administration and classroom practice. The corresponding expenses should be reported under the Information Technology function under board administration. It is the sum of a base amount and a per pupil amount.

5. Demographic Data Gathering Component

This funding is intended to support school board capacity to collect, analyze, and use voluntary student and workforce demographic data. It is the sum of a base amount and a per pupil amount.

6. Capital Planning Capacity Component

This is a table amount in the funding regulation. It supports school boards in acquiring additional resources to undertake a range of capital planning-related activities with a particular focus on data management and capacity building.

7. Non-Instructional Spaces Component

This component supports the operating costs of non-instructional spaces such as teacherages in isolate board school authorities that were merged with and continued as district school boards in 2009.

Section 7E - Declining Enrolment Adjustment (DEA) Allocation

This allocation provides funding to help school boards while they adjust their cost structures to reflect declines in student enrolment.

When a school board has experienced a decline in enrolment from 2024-25 to 2025-26, the first-year component funds the following:

• 13% of the revenue change in the CSF and LRF Per Pupil allocations
• 50% of the revenue change in the following:
  • CSF and LRF Remote and Rural components
  • Executive Staffing, Non-Executive Staffing, and Non-Staff components of the SBAF Board-Based Staffing Allocation
• 100% of the revenue change in the following:
  • SEF Per Pupil Allocation
  • CSF and LRF FFL components (excluding FFL start-up)
  • Base School Operations, ECPP and CTEP Operations, and Enhanced Top-Up for School Operations components of the SFF School Operations Allocation

In addition, the second-year component funds 25% of the prior year’s first-year component.

Please note that the split between panels (which is used for the calculation of base fees on Appendix B, in the Estimates cycle only) is based on relative current year ADE.

Summary

The first page of the Section 7E report summarizes the Declining Enrolment Adjustment (DEA) calculations.

• Item 1.2 displays the total ADE for 2024-25 and 2025-26. The value for 2024-25 is loaded from Schedule 13, item 7.2.6.

  • In the Estimates and Revised Estimates cycles, the prior year enrolment is loaded from the 2024-25 Revised Estimates and can be adjusted to the latest data. This is done on the Sch 12&13 Enrolment form, Prior Year Amounts tab (which can also be seen on the Schedule 13 - Prior Year Amounts report).

  • In the Financial Statements, the prior year enrolment is loaded from the prior year’s ministry-reviewed Financial Statements and is not adjustable.

• Item 1.3 calculates the first-year component if a school board has experienced a decline in total ADE from 2024-25 to 2025-26 (if item 1.2 column 1 > column 2).

• The 2024-25 first-year component, if any, is loaded to item 1.4.1. In the Estimates and Revised Estimates cycles, this is adjustable on the Sch 12&13 Enrolment form, Prior Year Amounts tab (which can also be seen on the Schedule 13 - Prior Year Amounts report, item 7.1).

• Item 1.4 calculates the second-year component as 25% x item 1.4.1.

Items 1.1.1 to 1.1.7 display the various components of DEA, in separate columns for 2024-25 (col. 1) and 2025-26 (col. 2).

• The 2024-25 values are calculated on the following Section 7E pages, using the 2024-25 enrolment values and the 2025-26 benchmarks.

• The 2025-26 values are pulled from the other EFIS reports, as noted in the line descriptions, and multiplied by the applicable weighting factor.

DEA Calculation of Previous Year Amounts

The detailed calculations using 2024-25 enrolment values and the 2025-26 benchmarks are displayed on the remaining pages of the report.

Per Pupil Allocation (CSF and LRF)

• Item 2.1 loads the 2024-25 ADE, by grade level, from the Schedule 13 - Prior Year Amounts report, items 7.2.1 to 7.2.6. In the Estimates and Revised Estimates cycles, these values are adjustable on the Sch 12&13 Enrolment form, Prior Year Amounts tab.

• Item 2.2 displays a combined per pupil benchmark from both the CSF and LRF Per Pupil Allocations. The values here are the sum of the 2025-26 benchmarks found at Section 2A, item 1.2 + Section 3A, item 1.2.

• Item 2.3 is the Intermediate Supplementary Per Pupil Benchmark from Section 3A, item 1.4.

• Item 2.4 shows that 13% of the revenue change related to the CSF and LRF Per Pupil Allocations is included in the DEA calculation. On the Section 7E Summary page, the 13% is also applied to the 2025-26 calculation at item 1.1.1, col. 2.

Per Pupil Allocation (SEF)

• Item 3.1 loads the 2024-25 ADE from the Schedule 13 - Prior Year Amounts report, items 7.2.1 to 7.2.6. In the Estimates and Revised Estimates cycles, these values are adjustable on the Sch 12&13 Enrolment form, Prior Year Amounts tab.

• Item 3.2 displays the 2025-26 SEF per pupil benchmark, from Section 4A, item 1.2.

100% of the revenue change related to the SEF Per Pupil Allocation is included in the DEA calculation. On the Section 7E Summary page, the full 2025-26 value using current year enrolment is loaded to item 1.1.2, col. 2.

FFL Component (CSF and LRF)

This component applies to French-language school boards only. Prior year enrolment will not appear in this section for English-language school boards.

• Items 4.1 and 4.2 load the 2024-25 secondary ADE and number of elementary pupils of the board from the Schedule 13 - Prior Year Amounts report, items 7.2.5 and 7.4. In the Estimates and Revised Estimates cycles, these values are adjustable on the Sch 12&13 Enrolment form, Prior Year Amounts tab.

• Item 4.3 displays combined FFL benchmarks from both the CSF and LRF FFL components. The values here are the sum of the 2025-26 benchmarks found at Section 2B, item 4.1 + Section 3B, item 4.1 (for elementary) and Section 2B, item 4.2 + Section 3B, item 4.2 (for secondary).

100% of the revenue change related to the FFL Component is included in the DEA calculation. On the Section 7E Summary page, the full 2025-26 value using current year enrolment is loaded to item 1.1.3, col. 2.

Remote and Rural Component (CSF and LRF)

• Item 5.1.1 loads the 2024-25 total ADE from the Schedule 13 - Prior Year Amounts report, item 7.2.6. In the Estimates and Revised Estimates cycles, the prior year values are adjustable on the Sch 12&13 Enrolment form, Prior Year Amounts tab.

• The per-pupil amounts that appear on rows 5.1.2, 5.2.2, 5.2.6, and 5.3.3 are combined Remote and Rural benchmarks from both the CSF and LRF Remote and Rural components. The values here are the sum of the 2025-26 values found on Section 2C (items 4.1.2, 4.2.2, 4.2.6, and 4.3.3) and Section 3B (items 8.1.2, 8.2.2, 8.2.6, and 8.3.3).

• Items 5.1.3 (Small School Board Amount), 5.2.8 (Distance Amount), and 5.3.4 (Dispersion Amount) show that 50% of the revenue change related to the CSF and LRF Remote and Rural component is included in the DEA calculation. On the Section 7E Summary page, the 50% is also applied to the 2025-26 calculation at item 1.1.4, col. 2.

Board-Based Staffing Allocation

• Item 6.1 shows that 50% of the revenue change related to the Board-Based Staffing Allocation is included in the DEA calculation. On the Section 7E Summary page, the 50% is also applied to the 2025-26 calculation at item 1.1.5, col. 2.

• Item 6.4 loads the 2024-25 total ADE from the Schedule 13 - Prior Year Amounts report, item 7.2.6. In the Estimates and Revised Estimates cycles, the prior year values are adjustable on the Sch 12&13 Enrolment form, Prior Year Amounts tab.

• The calculations in this section calculate the portions of the Board-Based Staffing Allocation (within the SBAF) that are a part of the DEA definition, using the 2024-25 enrolment and 2025-26 benchmarks.

Base School Operations, ECPP and CTEP Operations Components

• Items 7.1 and 7.8 load the 2024-25 total ADE and the 2024-25 continuing education and other programs ADE from the Schedule 13 - Prior Year Amounts report, items 7.2.6 and 7.3, respectively. In the Estimates and Revised Estimates cycles, the prior year values are adjustable on the Sch 12&13 Enrolment form, Prior Year Amounts tab.

• Items 7.2 to 7.7 calculate the Base School Operations component for day school, and items 7.9 to 7.14 calculate the value for continuing education and other programs, using 2024-25 ADE and 2025-26 benchmarks.

• Items 7.16 to 7.19 calculate the ECPP and CTEP Operations component, using 2024-25 ADE and 2025-26 benchmarks.

100% of the revenue change related to the Base School Operations and ECPP and CTEP Operations Components is included in the DEA calculation. On the Section 7E Summary page, the full 2025-26 value using current year enrolment is loaded to item 1.1.6, col. 2.

Enhanced Top-Up for School Operations Component

• Both the 2024-25 and 2025-26 values for this component are calculated on the Section 7E DEA - School Operations Top-up - School Level report. Only schools that have enrolment in both 2024-25 and 2025-26 will be included in the calculation.

  • The 2024-25 school level ADE is loaded here from the School Level Data form, where it is adjustable in the Estimates and Revised Estimates cycles only. It calculates the 2024-25 top-up amount for DEA purposes using the 2025-26 OTG capacity and benchmarks.

  • The 2025-26 top-up amount for DEA purposes will be the same as that calculated on the school level report for Section 5A Enhanced Top-up for School Operations, assuming that the school had enrolment in 2024-25 as well.

• The total amounts (by panel) in the Enhanced Top-up for School Operations Component - PRIOR YEAR column are loaded to item 8.

• The sum of amounts in the Enhanced Top-up for School Operations Component - CURRENT YEAR column (both elementary and secondary) is loaded to the Section 7E DEA summary page at item 1.1.7, column 2.

Section 8 - School Board Debt Service Costs

This section details the debt service items that are not part of Core Ed, but which are captured on the School Board Debt Service Costs transfer payment line on Section 1B, item 8.1.2.

Section 8A - Interest on Capital Debt Allocation

This allocation funds interest on debt related to capital construction.

1. Short Term Interest on Capital Component

This component provides short-term capital interest funding for the eligible expenditures under the following capital programs, which are paid to school boards as a capital grant after expenditures are incurred and reported in the Financial Statements and March Report:

• Full Day Kindergarten
• Capital Priorities - Major Capital Programs
• Capital Priorities - Land
• Child Care Capital
• EarlyON Child and Family Centre Capital
• Community Hub Replacement
• School Condition Improvement - Restricted (70%)
• School Condition Improvement - Unrestricted (30%)

TAB: Short Term Interest Details / Report: Section 8A - Short Term Interest on Capital Component - Detail

This tab (and corresponding report) calculates the funded short term interest on capital. The total at item 1, column 9, is forwarded to the main Section 8A report, item 1.

Item 1.1 shows the receivable at year end for each eligible capital program that has not received capital grant payment from the ministry. These values are loaded from Schedule 5.2, column 5. The amounts provide some information on the eligible borrowing for short term interest funding, but actual eligible amounts will vary depending on timing.

For each eligible program, school boards may receive funding for one of the following:

• The imputed internal borrowing interest costs at 1% of the average internal borrowing (items 1.2.1 to 1.2), or

• The lower of the average CORRA for the period of borrowing plus 75 basis points and actual interest cost on external short-term borrowing (items 1.3.1 to 1.3).

Item 1.2.1 (Average Internal Borrowing Related to eligible NPF expenditures): This amount is based on the daily weighted average amount of not permanently financed (NPF) expenditures funded through internal borrowing before receiving grant payment.

An example of how to calculate this amount follows (assume there are two payment periods during the school year where borrowing between April 1st and August 31st is paid in February of the following school year, borrowing between September 1st and March 31st is paid in July of the current school year, and that the numerator in column 4 is the number of days during the 2025-26 school year between the date of borrowing and the capital payment date in column 3):

The amount must be calculated for each eligible capital program and entered in the applicable column.

• Item 1.3.1 (Short-Term Interest on External Borrowing Related to eligible NPF expenditures): Report any external borrowing costs related to the eligible capital programs prior to receiving grant payment.

  • The amount must be calculated for each eligible capital program and entered in the applicable column.

• Item 1.3.2 (Interest Costs in Excess of Ministry’s Funding Rate): Enter any external borrowing interest costs reported above that are in excess of the average CORRA for the period of borrowing plus 75 basis points, if any. Amounts entered on this line are not eligible for funding.

2. Interest on Long Term Debt Component

This component funds supported interest on OFA and non-OFA long-term debt. The values are loaded from Schedule 5A Long Term Capital Debt Continuity, column 5, item 1.1 (for OFA) and items 1.2 and 1.3 (for non-OFA).

Section 8B - Debt Charges Allocation

This allocation funds the amount payable to school boards via the blocked account set up under the agreement between school boards and the 55 School Board Trust. The value is preloaded for affected school boards based on the agreement, and does not change from year to year.

Data Form A2

The calculations on these forms implement the enveloping provisions of Ontario Regulation 193/10 (Restricted Purpose Revenues).

For each amount that is enveloped through O. Reg. 193/10, there is an input cell for strike savings attributable to the envelope on the input tab. Entering a value here increases the incremental expenses for enveloping purposes, which has the effect of reducing the allocation by the amount entered. School boards will also need to include these amounts in the total strike savings entered on Appendix M.

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 2.3 and 2.5, 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 2.3 (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 2.5 (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 2.5 must also input the same value at item 2.8 (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 1.1, 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 1.2).

• Total other non-Core Ed revenue sources that are used to fund special education services are deducted (item 1.3). 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 (item 1.4). The value loaded here is calculated on page 2, items 5.1 to 5, and uses the ADE and number of pupils input by the school board at items 4.1 to 4.4.

• Total Core Ed funding from the non-SEF funding pillars that is used for special education is deducted (item 1.5).

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

TAB: Self-Contained Classes

Amounts on this tab appear on page 2 of the report at items 4.1 to 5.

• 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.

• Items 5.1 to 5 calculate the funding for pupils in self-contained classes, based on the enrolment (items 4.1 to 4.4) and 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). As noted above, the final value calculated at item 5 is loaded to page 1 of the report at item 1.4 and will reduce the net incremental expenses.

TAB: Incremental Expenses

Amounts on this tab appear on the report at items 2.2 to 2.4.

• 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.

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

  • The total value input for other revenue sources (item 1.3) should equal the amounts input on Data Form D, item 3, columns 10 (Fees Revenue) and 11 (Other Revenues (excluding SGF and Capital)). This is enforced through warning message Warning_DFD_2.

  • In the rare case where a school board has reported special education expenses on Schedules 10A/B for a non-pupil of the board that they were not able to fund entirely through other revenue sources, they should input the total expenses in this section (including the portion that did not have offsetting revenues). This will ensure that special education deferred revenue is not used for the expenses. In this case, please input a warning explanation for Warning_DFD_2 describing the reason for the variance compared to Data Form D.

• Funding for Pupils in Self-Contained Classes: The value here is loaded from page 2, item 5, and reduces the net incremental special education expenses for enveloping purposes.

  • Note that this value is also included in the amounts loaded to Data Form D, column 6 (Special Education Funding Adjustments), to reallocate funding from Classroom Staffing (item 1.0) to Special Education (item 3).

• Core Ed funding used for Special Education: Input any Core Ed funding that has been used to provide special education to pupils, on the provided rows for each non-SEF funding pillar. The total amounts input in this section will reduce the net incremental special education expenses for enveloping purposes.

  • The values input in this section will be loaded to Data Form D, column 6 (Special Education Funding Adjustments) to reallocate funding from other Core Ed funding pillars to SEF for variance calculation purposes. On Data Form D, users will then need to allocate the loaded values for Classroom Staffing Fund and Learning Resources Fund across the related expense category lines.

TAB: Envelopes

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 2.1 to 3.

• 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 2.3, 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 2.5 must also be input at item 2.8 (Enveloping Incremental Expenses). Error_DFA2_10 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 Net 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 2.3 (Transfer to Other Boards).

  • For Northern Adjustment recipient boards, the value input here must be equal to the value input at item 2.5 (Enveloping Transfer from Other Boards). Error_DFA2_10 ensures that this is not missed.

Relationship to other forms:

• Item 1.1 (Enveloping Operating Expenses) is loaded from Schedules 10A and 10B, item 50, column 20.

• The value input at item 1.2 (Enveloping Net Strike Savings), if any, is loaded to Data Form D, item 3 (Special Education), column 12 (Strike Savings).

• The total other revenue sources at item 1.3 should equal Data Form D, item 3 (Special Education), columns 10 (Fees Revenue) + 11 (Other Revenues). This is enforced through warning message Warning_DFD_2. The only valid difference would occur if a school board had special education expenses for pupils who are not pupils of the board, but which they did not have offsetting revenues for. In that case the unsupported expenses should be included on Data Form A2 item 1.3 but excluded from Data Form D.

• The Core Ed funding used for special education at items 1.5.1 to 1.5.5 are multiplied by -1 and loaded to Data Form D, column 6 (Special Education Funding Adjustments), items 1.0, 2.0, 4, 5, and 6. The value loaded to item 1.0 (Classroom Staffing) also includes the negative of the funding for pupils in self-contained classes (Data Form A2, item 1.4). For amounts loaded to Classroom Staffing (item 1.0) and Learning Resources (item 2.0), school boards need to distribute the loaded value among the related expense lines (enforced through error messages Error_DFD_3 and Error_DFD_4). The value loaded to Data Form D, column 6, item 3 (Special Education) is the sum of:

  • Funding for pupils in self-contained classes (item 1.4),

  • Total Core Ed funding used for special education (item 1.5), and

  • The Northern Adjustment transfer to revenue for recipient school boards (Schedule 5.1, item 4.9, column 6).

• The deferred revenue continuity at items 2.1 to 3 correspond to the values from Schedule 5.1, items 1.1 (Special Education - General) and 1.2 (Special Education - Northern Adjustment). If an amount is input at item 2.5 (Enveloping Transfer from Other Boards) by a Northern Adjustment recipient school board, the value is loaded to Schedule 5.1, item 4.9 (Northern Adjustment - Transferred from Other Boards), column 2 (Contributions Received) and column 6 (Transferred to Revenue).

Data Form A2 - Indigenous Education

The entire Indigenous Education Classroom Staffing Allocation (Section 2D) and Indigenous Education Supports Allocation (Section 3C) are enveloped.

• Amounts generated under the CSF components for FNMI Studies and Indigenous Languages must be spent on teacher salaries and benefits to run their respective programs. An additional line is provided for reporting any labour provisions for salary and benefits, if applicable. Any underspending is transferred to be spent on expenses that support the Board Action Plan (BAP).

• Unspent amounts generated under the Indigenous Education Lead (IEL) Component of the CSF Indigenous Supports Allocation (Section 3C, item 2.11) are also transferred to be spent on expenses that support the BAP.

TAB: FNMI Studies & Lang.

Amounts input on this tab appear on the report at items 3.1 to 4.

• Input salaries, benefits, and labour provision (if any) expenses related to the Indigenous languages and FNMI studies components.

• Input any net strike savings attributable to these two components.

Unspent funding, if any, will be calculated at item 5.2 and added to the Board Action Plan envelope.

TAB: BAP

Amounts input on this tab appear on the report at items 6 and 7.

• The Board Action Plan (BAP) Component together with the above transfer of unspent in-year Indigenous languages and FNMI studies allocations (item 5.2), and any transfer of underspending on the IEL (item 1.4), are available to be spent on activities to support the board action plan on Indigenous education.

• Input any Indigenous education expenses that support the BAP.

• Input any net strike savings attributable to the BAP.

Any amounts remaining in deferred revenue at the end of the year will be available next year to be spent on expenses supporting the BAP.

Data Form A2 - FSL Areas of Intervention

The FSL Areas of Intervention amount (Section 3B, item 2.11) can only be spent for its intended purpose according to parameters set out by the Field Services Branch each year. EFIS only collects the total eligible expenses (Data Form A2 FSL Areas of Intervention, item 2) and strike savings attributable to the envelope (Data Form A2, item 3), for enveloping calculation purposes; however, school boards must continue to report expenses and data for specified activities through projections and a final report to the Field Services Branch via the ministry’s regional offices.

Data Form A2 - Mental Health and Wellness

Mental Health and Wellness

The entire Mental Health and Wellness Allocation (Section 3D) is limited to expenses related to student mental health.

• The Mental Health Workers (MHW) Staff Component (Section 3D, item 1) is individually enveloped only for spending on MHW salary and benefits. Any remaining amounts will carry forward in deferred revenue to future years, and are restricted for spending on future MHW salary and benefits.

• The Mental Health Leaders Component (Section 3D, item 3) is also individually enveloped. Because it is funded at the lesser of a maximum amount each year and the actual spending on the Mental Health Leader’s salary, benefits, PD, and travel expenses, the restriction occurs automatically in the calculation on Section 3D.

• The Student Mental Health Component (Section 3D, item 2), while also enveloped for specific uses, may be used to cover overspending on MHW staffing and Mental Health Leaders.

Mental Health Workers Envelope

This amount must be used to support the direct hiring or continued employment of regulated mental health professionals, to support students in secondary schools. Regulated mental health professionals may include social workers, psychologists, and psychotherapists. This funding cannot be used to support service contracts for third parties; only school board FTEs may be funded from this envelope.

This envelope appears in column 1 on Data Form A2.

• Item 1 (Enveloping Total Deferred Revenue Available) calculates the available deferred revenue in this envelope as the sum of amounts remaining from the previous year, the current year allocation (Section 3D, item 1), and any earnings on deferred revenue and adjustment from Schedule 5.1 (item 1.5, col. 2.1 + 3).

• Item 2 (FTEs Funded by Component): Input the FTEs of directly employed mental health workers funded by the MHW Staff Component.

• Items 3.1, 3.2, 3.3 (Enveloping - Salary, Enveloping - Benefits, Enveloping - Labour Provision): Input the salary and benefits expenses (and labour provision, if applicable) for mental health workers funded by the MHW Staff Component.

• Item 4 (Net Strike Savings): Input any net strike savings in the year attributable to this envelope.

• Item 5.1 (Base Transfer to Revenue): This is calculated as the lower of available deferred revenues (item 1) and spending in the year plus strike savings (items 3 + 4). Because this component is individually enveloped, this is also the total transfer to revenue (item 5) that is loaded to Schedule 5.1, item 1.5, col. 6.

• Item 5.2 (Overspending on Sub-Envelopes): This is calculated as the total expenses plus strike savings (items 3 + 4) minus the transfer to revenue (item 5.1). It may be covered by the Student Mental Health Envelope in column 2, if remaining deferred revenue exists.

Mental Health Leaders

This envelope appears in column 3 on Data Form A2. The full revenue and expense details for the Mental Health Leaders Component are not loaded to Data Form A2 because the funding on Section 3 is already limited to the lower of generated funding and actual expenses, so there will never be an amount recorded in deferred revenue. However, the following items are loaded to this form:

• Item 2 (FTEs Funded by Component): The Mental Health Leaders FTE is loaded from school board input on Section 3D, item 3.9.

• Item 5.2 (Overspending on Sub-Envelopes): This is calculated as the total expenses (Section 3D, item 3.8) minus funded amount (Section 3D, item 3). It may be covered by the Student Mental Health Envelope in column 2, if remaining deferred revenue exists.

Student Mental Health Envelope

The envelope is intended for one or more of the following purposes:

• directly employing mental health professionals (i.e. for salary, wages, and benefits; not third party contracts) to directly support students

• providing professional learning and training for educators, school-based mental health professionals, and system leaders for mental health

• collaborating with community mental health providers to plan for pathways to care for those students requiring more intensive supports outside of mental health services provided by the school/school board (i.e. for collaborative planning purposes and not for supporting service contracts for third parties)

• student engagement opportunities regarding mental health

• the collection, analysis and reporting of student mental health related information

As mentioned above, remaining amounts in this envelope may be used for underspending on mental health workers and mental health leaders.

This envelope appears in column 2 on Data Form A2.

• Item 1 (Enveloping Total Deferred Revenue Available) calculates the available deferred revenue in this envelope as the sum of amounts remaining from the previous year, the current year allocation (Section 3D, item 2), and any earnings on deferred revenue and adjustment from Schedule 5.1 (item 1.6, col. 2.1 + 3).

• Item 2 (FTEs Funded by Component): Input the FTEs of directly employed staff funded by this component.

• Items 3.1 to 3.8 (Enveloping - Expenses): Input the expenses funded by this component.

• Item 4 (Net Strike Savings): Input any net strike savings in the year attributable to this envelope.

• Item 5.1 (Base Transfer to Revenue): This is calculated as the lower of available deferred revenues (item 1) and spending in the year plus strike savings (items 3 + 4).

• Item 5.3 (Additional Transfer to Revenue): If remaining deferred revenue exists in this column (item 1 less item 5.1 is positive), then an additional transfer to revenue is calculated to cover overspending on MH Staff and Mental Health Leaders (item 5.2).

Data Form A2 - Student Safety and Well-Being

The entire Student Safety and Well-Being Allocation (Section 3E) is restricted to spending that supports student safety and well-being.

School boards should input eligible expenses at item 2, and any strike savings attributable to the envelope at item 3. The transfer to revenue (item 4) is calculated as the lower of available allocation (item 1) and eligible expenses plus net strike savings (items 2 + 3); this value is transferred to revenue on Schedule 5.1, item 1.7, column 6.

Data Form A2 - Regional Internal Audit

The Regional Internal Audit Team (RIAT) Component (Section 7D, item 1) is provided to the eight RIAT host school boards, and restricted to fund the staffing and non-staffing expenses related to the internal audit initiative.

Data Form A2 requires RIAT host school boards to input the following:

• Item 2 (Internal Audit - FTE): Input the FTE of staff employed by the host school board’s regional internal audit team.

• Items 3.1 to 3.8: Input the salary, benefits, labour provision (if applicable), travelling, third party consulting services, staff development, administration, and other expenses related to internal audit. The total is calculated at item 3.

• Item 4 (Enveloping Net Strike Savings): Input any net strike savings that are attributable to the RIAT. These savings will increase the net incremental expenses for enveloping purposes.

Item 5 calculates the transfer to revenue as the lesser of available deferred revenue (item 1) and expenses plus net strike savings (items 3 + 4). This value is loaded to Schedule 5.1, item 1.8, column 6. The closing deferred revenue, if any, is calculated at item 6.

Data Form A2 - School Renewal

The School Renewal Allocation (Section 5B) is restricted for use on eligible school renewal expenditures as defined in the ministry’s Uniform Code of Accounts. There are further restrictions on the amount that may be spent on operating school renewal expenses each year.

• Item 1 calculates the available deferred revenue at the start of the year as the sum of opening deferred revenue (item 1.1), current year allocation (item 1.2), and any earnings on deferred revenue and adjustment from Schedule 5.1 (item 1.3).

• The School Renewal Allocation (SRA) may be used for ARO abatement.

  • Item 2.1 (ARO Abatement Spending) loads the amount of SRA spent on ARO abatement from Schedule 3.4, item 3.0, column 3.

  • Item 2.1.1 (Prior Year ARO Abatement Spending) is an input cell.

  • Item 2.2 (Transferred to Revenue for ARO Abatement Spending) is calculated as the lesser of item 1 and (items 2.1 + 2.1.1). This will be transferred to revenue on Schedule 5.1, item 10.3, column 6.

  • Item 2 (Deferred Revenue Available for Capital Expenditures and Operating Expenses) calculates the remaining deferred revenue after subtracting any amounts used for ARO abatement (item 1 less item 2.2).

• Items 3.1 to 3 calculate the use of SRA for capital expenditures.

  • Item 3.1 (Enveloping Capital Expenditures) loads total capital expenditures funded by SRA from Schedule 3, item 1.8.4, column 15.

  • Item 3.2 (Enveloping Transferred Out for Eligible Capital Expenditures) is the amount of SRA applied to in-year capital expenditures, and is calculated as the lesser of items 2 and 3.1. It is further broken down between amounts transferred to revenue for land expenditures (item 3.3), and amounts transferred to DCC for non-land (item 3.4).

  • Item 3.5 (Enveloping Transferred to DCC (Related to Prior Year Expenditures)) loads the amount input on Schedule 5.1, item 10.3, column 4. This represents amounts transferred to DCC to address prior year unsupported renewal expenditures.

• Items 4.1 to 4 calculate the amount of SRA deferred revenue that may be spent on operating in the year. This is defined in O. Reg. 193/10 (Restricted Purpose Revenues).

  • Item 4.1 (Board Average Operating Expenses in Past Years) loads the average of the operating renewal expenses spent in the period from 2010-11 to 2012-13.

  • Item 4.2 (Additional Operating Amount) adds an additional 5% of the value at item 4.1.

  • Item 4.3 (Unused School Renewal Maintenance Amount Carried Forward from Prior Year): In the years prior to 2019-20, an additional amount was provided to school boards specifically for operating renewal expenses. This operating room will carry forward until it is fully spent. Item 4.3 loads the remaining room from the ministry-reviewed 2024-25 Revised Estimates. It is adjustable in the Estimates and Revised Estimates cycles only.

  • Item 4.4 (Enveloping Maximum Operating Expenses Permitted) is the sum of items 4.1 to 4.3.

  • Item 4 (Enveloping Deferred Revenue Available for Operating Expenses) is the lesser of item 3 and item 4.4. It is the actual remaining deferred revenue that may be spent on operating expenses in the year.

• Items 5.1 to 5 calculate the amount of SRA deferred revenue that is transferred to revenue for operating expenses in the year.

  • Item 5.1 (Enveloping Operating Expenses) loads the total school renewal expense input on Schedule 10, item 71, column 20.

  • Items 5.2.1 to 5.2 (Other Revenue Sources) are input cells, for school boards to input any third-party revenue sources that were used to fund some of the operating expenses at item 5.1. These must be removed before comparing with available deferred revenues.

  • Item 5.3 (Enveloping Net Expenses) calculate the net SRA expenses as item 5.1 less item 5.2.

  • Item 5.4 (Def Rev for diff between DCC rev and amort of school renewal-related assets): School boards may input an amount here to use SRA deferred revenues to address the in-year difference between the DCC revenues and amortization expenses related to school renewal-type assets (i.e., DCC gap), if remaining SRA operating room exists. Please note that amounts input here should be less than or equal to the in-year amortization of unsupported spending on Schedule 5.3, items 2.1.2 + 2.2, column 6. This is enforced through Error_DFA2_7.

  • Item 5.5 (Unused School Renewal Maintenance Table Amount Available for Carryforward) calculates the remaining amount of additional operating room from item 4.3 that was not used in the current year, and will therefore carry forward to next year.

  • Item 5 (School Renewal Transfer to Revenue for Operating) is calculated as the lesser of the deferred revenue available for operating (item 4) and actual net SRA operating expenses + amounts used to address the DCC gap (items 5.3 + 5.4). This will be transferred to revenue on Schedule 5.1, item 10.3, column 6.

• Item 6 (Enveloping Transferred to Revenue) is the sum of amounts transferred to revenue on Schedule 5.1, item 10.3, column 6. It includes amounts for operating expenses (item 5), ARO abatement (item 2.2), and land expenditures (item 3.3).

• Item 7 (Enveloping Closing Deferred Revenue) is the remaining deferred revenue, if any, after subtracting amounts transferred to DCC related to the current year and prior year and amounts transferred to revenue.

Data Form A2 - Rural and Northern Education

The entire Rural and Northern Education Allocation (Section 5C) is restricted for spending on schools included on the “List of Schools Eligible for Rural and Northern Education Allocation”, found on the Education Funding website. Eligible expenditures include:

• improving programming and support services in rural schools (e.g., French immersion, arts education and guidance counselling)
• continuing the operation of eligible rural schools
• enhancing student transportation options such as late bus runs and mobile online learning through tablets or Wi-Fi

This may include capitalized minor tangible capital assets, so a column for Rural and Northern Education appears on the Schedule 3 series of forms.

• Item 1 (Enveloping Total Deferred Revenue Available) calculates the available deferred revenue as the sum of amounts remaining from the previous year, the current year allocation (Section 5, item 5C), and any earnings on deferred revenue and adjustment from Schedule 5.1 (item 10.4, col. 2.1 + 3).

• Item 2 (Enveloping Operating Expenses): Input eligible operating expenses funded by this allocation.

• Item 3 (Net Strike Savings): Input any net strike savings in the year attributable to this envelope.

• Item 4 (Allocation for Eligible Operating Expenses) calculates the transfer to revenue as the lesser of available deferred revenues (item 1) and actual operating expenses plus strike savings (items 2 + 3). This value is loaded to:

  • Schedule 5.1, item 10.4, column 6 (transfer to revenue); and
  • Schedule 3A, item 1.3, column 10 (amounts used to fund eligible operating).

• Item 5.1 (Maximum Amount Available for Capital Expenditures) is calculated as the available deferred revenues (item 1) less the allocation for operating expenses (item 4). This amount may be spent on capitalized items.

• Item 5.2 (Capital Expenditures) is loaded from Schedule 3, item 1.8.4, column 10. It is the sum of amounts spent on minor TCA that was input in the Rural and Northern Education column of Schedule 3.1.

• Item 5 (Transfer to DCC for Eligible Capital Expenditures) calculates the amount transferred to DCC as the lesser of items 5.1 and 5.2. It is loaded to Schedule 5.1, item 10.4, column 5. Note that the same calculation occurs on Schedule 3A; the value here will be the same as Schedule 3A, item 3, column 10.

• Item 6 (Enveloping Closing Deferred Revenue) calculates the remaining deferred revenue, if any, that will carry forward to the following year. It is equal to item 5.1 less item 5.

Data Form A2 - Temporary Accommodation

The Temporary Accommodation Allocation (Section 1A, item 4.6) is restricted for leasing costs and portable relocation and acquisition costs. There are four reports in EFIS for Data Form A2 Temporary Accommodation (three at board level and one at school level), each corresponding to a tab on the web form.

TAB: Temporary Accommodation / Report: Data Form A2 Temporary Accommodation

• Items 1.1 to 1 calculate the available deferred revenue at the start of the year as the sum of opening deferred revenue (item 1.1), current year allocation (item 1.2), and any earnings on deferred revenue and adjustment from Schedule 5.1 (item 1.3).

• This allocation may be used for ARO abatement.

  • Item 2.1 (ARO Abatement Spending): Input any Temporary Accommodation funding used for ARO abatement. This should include spending that occurs in the current year, as well as any current year allocation that is being applied to abatement spending that occurred in a previous year.

  • Item 2.2 (Transferred to Revenue for ARO Abatement Spending) is calculated as the lesser of item 1 and item 2.1. This will be transferred to revenue on Schedule 5.1, item 10.5, column 6. On Schedule 3A, item 1.3.2, column 9 is calculated as this value less any amounts input on Schedule 3A, item 1.3.3, column 9 (Amounts Applied to Prior Years’ Expenditures - ARO).

  • Item 2 (Temporary Accommodation Amount Available for Operating and Capital Expenditures) calculates the remaining deferred revenue after subtracting any amounts used for ARO abatement (item 1 less item 2.2).

• Items 3.1 to 3 calculate total Temporary Accommodation operating expenses.

  • Item 3.1 (Temporary Accommodation Portable Relocation Costs): Input funding used for portable relocations.

  • Item 3.2 (Temporary Accommodation Number of Portables Relocated): Input the number of portables relocated, using Temporary Accommodation as the funding source.

  • Item 3.3 (Portable Leasing Costs): This value is loaded from Data Form A2 - Temporary Accommodation - Portable Lease Costs, total of column 10 (Portable Leasing Costs).

  • Item 3.4 (Temporary Accommodation Lease Costs for permanent space (Operating leases only)): This value is loaded from Data Form A2 - School Based Calculations - Temporary Accommodation, total of column 12 (Lease Costs).

  • Item 3.5 (Lease Costs permanent space - (other facilities)): This value is loaded from Data Form A2 - Temporary Accommodation - Lease Costs for Permanent Space - Other Facilities, total of column 12 (Lease Costs permanent space - (other facilities)).

  • Item 3 (Temporary Accommodation Operating Expenses) is the sum of items 3.1 and items 3.3 to 3.5.

• Item 4 (Temporary Accommodation Allocation for Operating Expenses) calculates the amount transferred to revenue for operating expenses. It is the lesser of items 2 and 3. This value is also loaded to Schedule 3A, item 1.3, col. 9.

  • School boards must apportion the operating allocation between items 4.1 (Allocation Applied to Lease Costs) and 4.2 (Allocation Applied to Portable Relocation Costs) by entering an amount at item 4.1.

  • This breakdown is required to properly apportion funding on Data Form D to match the related expenses. Per the Code of Accounts, portable relocation costs are reported as School Operations and Maintenance, while portable leases are Other Pupil Accommodation.

• Items 5.1 to 5 calculate the allocation for eligible capital expenditures.

  • Item 5.1 (Temporary Accommodation Maximum Amount Available for capital expenditures) is calculated as item 2 less item 4.

  • Item 5.2 (Temporary Accommodation Capital Expenditures) loads total capital expenditures from Schedule 3, item 1.8.4, column 9.

  • Item 5 calculates the allocation for capital as the lesser of items 5.1 and 5.2.

• Items 6 to 9 calculate the remaining amounts transferred out of deferred revenue.

  • Item 6 (Temporary Accommodation Transferred to DCC - Prior Year Expenditures) loads the amount input on Schedule 5.1, item 10.5, col. 4.

  • Item 7 (Temporary Accommodation Transferred to DCC - Current Year Non-Land Expenditures) loads the amount from Schedule 3A, item 3.2, col. 9.

  • Item 8 (Temporary Accommodation Transfer to Revenue) calculates the total transfer to revenue, as the sum of items 2.2 (for ARO abatement), 4 (for operating expenses), and Schedule 3A, item 3.1, col. 9 (for land expenditures). This value is loaded to Schedule 5.1, item 10.5, col. 6.

TAB: Leases - Portables / Report: Data Form A2 Temporary Accommodation - Portable Lease Costs

This tab collects information on the school board’s portable lease agreements. All operating and capital portable leases should be reported here, regardless of how the portable lease is funded. The total portable lease costs that are operating in nature and funded by the Temporary Accommodation allocation will be forwarded to item 3.3 on Data Form A2, Temporary Accommodation.

School boards should enter their different agreements on each line. The cost related to the same agreement should be entered on different lines based on the purpose of the lease.

TAB: Leases - Permanent / Report: Data Form A2 - School Based Calculations - Temporary Accommodation

This tab is used to collect lease information for permanent spaces by school, for all school facilities that appear on the EFIS school list. All operating and capital leases of permanent space should be reported here, regardless of how the lease is funded. The total lease costs for permanent space leases funded by Temporary Accommodation will be forwarded to item 3.4 on Data Form A2, Temporary Accommodation.

Facilities that are leased for multiple purposes should only enter the portion of the lease for its main purpose on this tab, and enter the other purposes on the Leases - Permanent - Other tab. The lease will appear only once on this tab, but can appear multiple times on the Leases - Permanent - Other tab based on the purpose of the lease.

TAB: Leases - Permanent - Other / Report: Data Form A2 Temporary Accommodation - Lease Costs for Permanent Space - Other Facilities

This tab is used to collect lease information related to permanent spaces for facilities that do not appear on the EFIS school list. All operating and capital leases of permanent space with an SFIS facility number (which are not reported on the Leases - Permanent tab) should be reported here, regardless of how the lease is funded. The total operating lease costs for permanent space leases funded by Temporary Accommodation will be forwarded to item 3.5 on Data Form A2, Temporary Accommodation.

Facilities that are leased for multiple purposes should enter the portion of the lease for each purpose on a different line.

Other Data Forms

Data Forms D1 and D map each school board’s Core Ed funding to the EFIS expense category lines, so that it can be compared to the board’s net adjusted expenses for variance analysis purposes.

Data Form D1 - Core Ed Fund Mapping to Expense Category Lines

This data form allocates the funding from each Core Ed funding pillar to the EFIS expense category lines, to facilitate variance analysis on Data Form D. There is no data input required from school boards on this form; all values are preloaded. Item 7 (Total Core Education Funding) displays the total amounts in each funding pillar, loaded from Section 1B.

• For Classroom Staffing Fund (CSF) and Learning Resources Fund (LRF), school board-specific percentages are preloaded to the related expense category lines in columns 1.1 and 2.1 based on internal ministry modelling. In columns 1 and 2, these percentages are then multiplied by the total funding pillar value (at item 7) to allocate amounts to the expense lines.

• For Special Education Fund (SEF) in column 3, the entire funding pillar is mapped to item 3 (Special Education).

• For School Facilities Fund (SFF) in column 4, the School Operations Allocation and Rural and Northern Education Allocation are mapped to item 4.1 (School Operations and Maintenance). The School Renewal Allocation is mapped to item 4.2 (School Renewal Expense).

• For Student Transportation Fund (STF) in column 5, the entire funding pillar is mapped to item 5 (Transportation including Provincial Schools).

• The School Board Administration Fund (SBAF) in column 6, the entire funding pillar is mapped to item 6 (Board Administration and Governance).

Column 7 is the sum of amounts from columns 1 to 6. The values in this column are then preloaded to Data Form D, column 1.

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 as well as at a detailed expense category 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, plus additional operating funding (debt service costs, capital allocations that may be used for operating expenses, and the deferred capital contributions (DCC) recognized as current year revenue).
• Column 2: Funding transferred to Minor TCA deferred revenue (negative).
• Column 3: Funding transferred to deferred revenues because of enveloping requirements (negative).
• Column 4: Unused Minor TCA transferred from deferred revenue back to current year revenue.
• Column 5: Enveloped operating deferred revenues recognized as current year revenues.
• Column 6: Core Ed funding reallocated to the row for special education, based on data entry on Data Form A2 Special Education.

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), plus
• Column 9: Adjustments to map expenses to the row for special education, based on data entry on Schedule 10A/B, 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 10 (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 10, the difference will be shown at item 11 (Absolute Variance: Total vs. Reconciliation Target), and highlighted in orange to indicate an error. Error message Error_DFD_1 will be triggered if any variances exist on this line.

In addition, for columns 3, 5, and 6, a value is preloaded at the funding pillar level to items 1.0 (Classroom Staffing Reconciliation Target) and 2.0 (Learning Resource Reconciliation Target). In those cases, the amounts input in the related section must add up to the reconciliation target value. Any variances will be highlighted in orange to indicate an error, and will trigger error messages Error_DFD_3 (for Classroom Staffing) and Error_DFD_4 (for Learning Resources).

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 - Total Allocations to Expense

Core Ed funding amounts from Section 1B are distributed to the expense category lines on Data Form D1, and the total values from column 7 of that form are then loaded to this column on rows 1.1 to 7. The following other amounts are also added:

• Item 4.1 (School Operations and Maintenance): in addition to the amount from Data Form D1, item 4.1, column 7, the value here also includes the FDK - Portable Relocation & Leasing amount from Section 1B, item 2.4.

• Item 8.1 (Other Pupil Accommodation) is the sum of:

  • Approved operating expenses for Capital Priorities MCP, Land, Child Care, and CVRIS from Section 1B, items 2.4 and 2.5
  • Interest on Capital Debt Allocation from Section 1B, item 2.2
  • Temporary Accommodation Allocation from Section 1B, item 5.4

• Item 8.2 (Amortization): the value loaded here is the amortization of DCC revenue 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 8.2) in the year. The difference between the DCC amortization and the amortization expense represents the portion of the amortization that is unsupported.

• Item 8.3 (Gain/Loss on Disposal of TCA, PI, and AHFS) is the sum of DCC revenue in the year that relates to the disposal of capital assets:

  • Schedule 9, item 9.2 (DCC Revenue on Disposal of Non-pooled and Unrestricted Assets)
  • Schedule 9, item 9.3 (DCC Revenue Related to the Loss on Disposal of Restricted Assets)

• Item 8.4 (Other Non-Operating Expenses) is the Debt Charges Allocation (55 School Board Trust) from Section 1B, item 2.1.

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 4. 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 10) in this column is less than 2.5% of the amount at item 7, 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 3.

• Only negative values are permitted in this column. To ensure that school boards do not use columns 2 and 4 to reallocate Core Ed revenue between expense lines, an error message (Error_DFD_2) checks that for each row, the absolute value of the amount input in column 4 does not exceed the absolute value of the amount input in column 2.

Column 3 - Transfer to Deferred Revenue - Operating Legislative Grants

Some funding is subject to enveloping restrictions through legislation (e.g. special education, regional 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 5.

Because each enveloped amount originated in one of the Core Ed allocations, EFIS can calculate the values in this column at the funding pillar level, as shown in the table below. For amounts loaded to Classroom Staffing (item 1.0) and Learning Resources (item 2.0), users will then need to distribute the loaded value among the related expense lines (enforced through error messages Error_DFD_3 and Error_DFD_4).

Column 4 - 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 expense category line 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 10) 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 3.

• Only positive values are permitted in this column. To ensure that school boards do not use columns 2 and 4 to reallocate Core Ed revenue between expense lines, an error message (Error_DFD_2) checks that for each row, the absolute value of the amount input in column 4 does not exceed the absolute value of the amount input in column 2.

Column 5 - 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 available deferred revenues. The recognized revenues are shown in this column, and exclude any revenues recognized for land and ARO abatement since those are excluded from compliance.

• Similar to column 3, since each envelope relates to a specific Core Ed allocation, EFIS can calculate all values at the funding pillar level in this column.

• For amounts loaded to Classroom Staffing (item 1.0) and Learning Resources (item 2.0), similar to column 3, users will need to distribute the loaded value among the related expense lines (enforced through error messages Error_DFD_3 and Error_DFD_4).

• For the Indigenous Education envelope, the amount allocated to Classroom Staffing 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 Learning Resources 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 Learning Resources.

• The amount on the School Operations and Maintenance line (item 4.1) 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 amount on the School Renewal Expense line (item 4.2) is the SRA 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 transfer to revenue for the Regional Internal Audit envelope is allocated to the School Board Administration line (item 6).

• The amount on the Other Pupil Accommodation line (item 8.1) 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 8.2) is the School Renewal transfer to revenue to address the gap between DCC and TCA amortization (Data Form A2 SRA, item 5.4).

The table below displays the calculations of values that are preloaded to specific rows in this column. Note that for items 1.0 and 2.0, the loaded value must be distributed among the related expense lines.

Column 6 - Special Education Funding Adjustments

This column reallocates funding to Special Education (item 3) from the other Core Ed funding pillars, based on amounts from Data Form A2 Special Education. There is an additional adjustment for Northern Adjustment recipient school boards.

• The amounts from Data Form A2, items 1.5.1 to 1.5.5 are multiplied by -1 and then loaded to the corresponding row in this column. The amount loaded to Classroom Staffing (item 1.0) also includes the negative value of the funding for pupils in self-contained classes from Data Form A2, item 1.4.

• For amounts loaded to Classroom Staffing (item 1.0) and Learning Resources (item 2.0), users will then need to distribute the loaded value among the related expense lines (enforced through error messages Error_DFD_3 and Error_DFD_4).

• The value loaded to item 3 (Special Education) is the sum of:

  • Funding for pupils in self-contained classes (item 1.4),
  • Total Core Ed funding used for special education (item 1.5), and
  • The Northern Adjustment revenue for recipient school boards (Schedule 9, item 7.4).

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 amounts in this column are loaded from Schedule 10ADJ (Adjustments for Compliance Purposes), column 30 (Total Expenses for Compliance). However, the order of rows on this form is different from Schedule 10ADJ because here they are sorted by Core Ed funding pillar. The table below shows the mapping of rows from Schedule 10ADJ to Data Form D in this column, with subtotals (as applicable) for funding pillars. Note that some expense lines do not map to any funding pillars; these are shown at the bottom of the table (items 8.1 to 8.5). Schedule 10ADJ, item 79 (School Generated Funds Expenses) is excluded from Data Form D because it is always zero (since SGF is excluded from compliance).

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 it is simply a reallocation of expenses between lines, the total in this column nets to zero.

• Schedule 10A/B includes only a subset of the rows that appear on Schedule 10ADJ. They are mostly the expense categories that map to Classroom Staffing and Learning Resources (with the exception of continuing education, which does not appear on Schedule 10A/B), but there is also a line for amortization.
• The values loaded to this column at items 1.1 to 1.5 (Classroom Staffing), 2.1 to 2.8 (Learning Resources), and 8.2 (Amortization) are the negative of the total values on the corresponding rows from Schedule 10A/B, column 20.
• The value loaded to item 3 (Special Education) is the total gross incremental special education expenses from Schedule 10A/B, item 50, column 20. This is the same value that can be seen on Data Form A2 Special Education, item 1.1.

Column 10 - Fees Revenue

In this column, input how the school board is using fees revenue towards each expense category.

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 - Amounts 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 day school fees revenue (which is included in column 10). Please see below for the full calculation:

The amount should be distributed to expense category lines based on how the revenue is used, with the following notes for specific items:

• Continuing education fees (Schedule 9, item 8.4) should be distributed to item 2.9 (Learning Resources)

• Transportation recoveries (Schedule 9 items 5.2, 7.1, and 8.5) should be distributed to item 5 (Student Transportation)

• Rental revenue for instructional space (Schedule 9, item 8.6) should be distributed to item 4.1 (School Operations and Maintenance)

• Rental revenue for non-instructional space (Schedule 9, item 8.7) should be distributed to item 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 4.1 (School Operations and Maintenance), 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 within the classroom expense categories (items 1.1 to 2.9).

• All other “other revenues” should be distributed to the appropriate expense 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.

• Item 8.3 (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 (Net Gain on Disposal of Tangible Capital Assets) + 8.18.2 (Net Gain on Disposal of Purchased Intangibles), 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.

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. Only negative values may be input in this column.

• The Reconciliation Target (item 10) is loaded from Section 1A, item 3.3 (Net Savings from Strike or Lock-Out).

• Note that for Special Education (item 3), the value is loaded from Data Form A2 Special Education, item 1.2.

Column 13 - Net Adjusted Expenses for Compliance

This column is the sum of columns 8 and 9, 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.

Appendices

Appendices in EFIS are supplementary forms for reporting detailed data that does not fit into the categories for schedules, sections, or data forms.

Appendix B1 - Tuition Fees Revenue

This appendix collects detailed information on tuition fee revenues from regular day school students. The total of this appendix should equal the regular day school tuition fee revenue reported on Schedule 9.

In the Estimates cycle, the tuition fees per pupil at item 3.0 are the values calculated on Appendix B, item 3. In the Revised Estimates and Financial Statements, the tuition fees per pupil are loaded from Appendix B, item 3 of the board-submitted Estimates.

TAB: App. B1 - Tuition Fees Revenues

Information in this appendix is collected under the following categories:

• Government of Canada Students - Native Bands: Input the name of the band under the Description column
• Prior Year Adjustments
• Out of Province Students
• Visa Students

Columns:

• Average Daily Enrolment - Input the ADEs that generate the tuition fees. The visa student ADE is calculated based on the FTE reported on Schedule 13, Day School Enrolment - Other Pupils page.

• Base Fee Revenues - This is calculated for Government of Canada students based on the ADE multiplied by the per pupil tuition fee amount on item 3.0. For the other categories, input the tuition fee revenues.

• Additional Fees - Input any additional fees charged over and above regular fees to cover higher costs incurred for special needs students.

• PAC - Input the pupil accommodation charge (PAC) billed to the out of province or international students according to the provisions in the fees regulation for the current school year. These cells are not applicable to Government of Canada students.

• Tuition Fee Receivable at August 31 - In Financial Statements, input any tuition fee receivable at August 31 of the school year by native bands and other categories where applicable. This column is not applicable in Estimates or Revised Estimates cycles.

Appendix H - 2025-26 Staffing

Appendix H is the proxy used to remit funding to the Provincial Benefit Trusts on an ongoing basis and therefore must include all staffing positions based on rules of inclusion and exclusion criteria outlined in Input - General below, regardless of funding sources and eligibility for health, life and dental benefits.

Appendix H is a position-based schedule measured by Full Time Equivalency (FTE). It uses two specific measurement dates, October 31 and March 31.

Input - General

There are two Appendix H staffing forms, as staffing information must be reported as at October 31 and March 31.

The staffing form also requests staffing positions for the following bargaining/employee groups:

• AEFO : Association des Enseignantes et des Enseignants Franco-Ontariens

• ETFO: Elementary Teachers’ Federations of Ontario

• OECTA: Ontario English Catholic Teachers’ Association

• OSSTF: Ontario Secondary Schools Teachers’ Federation

• CUPE: Canadian Union of Public Employees

• ETFO-EW: Elementary Teachers’ Federation of Ontario - Education Workers

• EWAO: Education Workers Alliance of Ontario (including AEFO Education Workers, Association of Professional Student Services Personnel (APSSP), Coalition of Education Assistants of Ontario - Dufferin-Peel Educational Resources Workers’ Association (DPERWA), Coalition of Assistants of Ontario - Halton District Educational Assistants’ Association(HDEAA), Coalition of Education Assistants of Ontario - Waterloo Region District School Board (WRDSB), Services Employees International Union (SEIU), and Unite Here (UH)).

• OCEW: Ontario Coalition of Educational Workers (including Canadian Office and Professional Employees Union (COPE), Coalition of Education Assistants of Ontario - Educational Resource Facilitators of Peel (ERFP), Labour International Union of North America (LIUNA), Maintenance and Construction Skill Trades Council (MCSTC), and Ontario Public Service Employees Union (OPSEU))

• OSSTF-EW: Ontario Secondary Schools Teachers’ Federation - Education Workers

• Unifor: Formerly identified as “Other Union” on Appendix H

• Other Non-Union: Management or Non-unionized (excluding Principals and Vice-Principals)

• PVP: Principals and Vice-Principals

Report the Full-Time Equivalency (FTE) of staffing as at October 31 and March 31 of the school year under the different categories to one decimal.

FTE is defined as the FTE prescribed by the applicable collective agreement or contractual agreement, except where the collective agreement uses few hours as the determination of FTE; for example, lunchroom supervisors who work 1-2 hours per day. In this case, school boards should use the number of hours per week that represents the length of the typical work week (between 30 and 40 hours) to establish the equivalent of 1.0 FTE. Where a collective agreement does not specify the definition of FTE or a position is not covered by a collective agreement, FTE should depend on the expectation of the duration of work as prescribed by contractual agreement.

Classroom educator positions supporting the quadmester or octomester models should be reported as the sum of their position’s FTE for their first two quadmesters or first four octomesters, to align as closely as possible to the typical October count date. For the March count date, classroom educator positions supporting the quadmester or octomester models should be reported as the sum of their position’s FTE for their last two quadmesters or last four octomesters. School boards should retain documentation (for example, school board policy and procedures, signed contractual agreements) for the current school year and the previous school year to support the reported FTE for audit purposes.

When reporting FTE, do not include:

• vacant positions (even if they are filled immediately after a count date);

• vacant positions that are not to be replaced or filled during the school year;

• duplicates of a position (for example, if an individual is filling in for a person on leave, the position that those individuals represent should be reported only once);

• hours relating to temporary assistance;

• hours relating to overtime; and

• full-time staff currently on secondment, unpaid sabbatical leave or other leave of absence without pay.

Note: When an employee is away on the count date, for example on a leave of absence, and their position is filled by a casual or temporary employee on the count date the position is not vacant and should be counted for the purposes of Appendix H.

In the Estimates cycle, both the October 31 and March 31 data should reflect estimated FTEs.

In the Revised Estimates cycle, the October 31 data should reflect actual FTEs instead of budgeted FTEs, except for Continuing Education instructors/teachers as well as other non-teaching staffing positions as their workload is not typically converted to an FTE on the October 31 and March 31 count dates. Continuing Education instructors/teachers as well as other non-teaching staffing positions may be contract positions or positions paid on an hourly basis and are sometimes dependent on whether a program will actually take place (in which case, these are estimated workload hours based on programs which are converted to FTEs for Estimates and Revised Estimates). In the Revised Estimates cycle, the March 31 data should reflect revised FTE estimates.

In the Financial Statements cycle, school boards are required to report actual FTE data for both October 31 and March 31 count dates.

If upon completion of Appendix H, a warning message is received that Appendix H and Section 2.1 do not reconcile due to how teacher positions are reported (for example, resource teacher positions), an explanation for the variance should be provided upon submission to explain the warning message rather than omitting the FTE positions from Appendix H altogether.

Input - Staffing by Program

The Appendix H staffing form requests staffing information by the ministry-established submission dates for financial reports (Estimates, Revised Estimates and Financial Statements) on staffing categories for analytical purposes for the following programs:

• Regular program
• Special Education program
• Continuing Education and Summer School

The FTE of positions reported on Appendix H are to be reflective of the appropriate percentage of time each staff member or category spends on regular programs versus special education services and programs and other programs and are consistent with the prorating of expenditures within these categories.

All special education staffing is to be included under the Special Education Program.

Input - Staffing by Bargaining/Employee Group

• For all employees covered by a teachers’ collective agreement, use the FTE prescribed by the agreement.

• For Principals and Vice-Principals (col. 22), use the standard FTE definition in use by the school board. The FTE for both Principals and Vice-Principals’ instruction time (items 1.8 and 1.9) and administrative time (items 5.1 and 5.2) should be reported in the PVP group.

• For Educational Assistants, use the FTE prescribed by the applicable collective agreements or in use by the school board if not specified in the collective agreement.

• For Early Childhood Educators reported in day school programs, use the FTE prescribed by the applicable collective agreements or in use by the school board if not specified in the collective agreement.

• For Clerical and Secretarial staff, use the FTE prescribed by the applicable collective agreement or contract (10-months or 12-months). A fulltime 10-month elementary school secretary will be 1.0 FTE and a 12-month school board administration secretary will be 1.0 FTE.

• For all other staff, use the FTE prescribed by the applicable agreement or contract in use by the school board if not specified in the collective agreement.

Input - Ineligible Group (Deductions)

For items 14.1 to 14.6, enter the name and related FTE of job classifications that are not eligible for employee benefits. If some individuals in a job classification receive benefits while others in the same classification do not, DO NOT report them in this section. This section is reserved where 100 per cent of individuals in the job classification do not receive benefits.

Input - Other Staffing by Bargaining/ Employee Group (Additions)

• For item 15, enter the FTE of those individuals who are on secondments to school authorities (SA). The Sas are: James Bay Lowlands Secondary School Board, Moose Factory Island District Area Board (DSAB), Moosonee DSAB, Penetanguishene Protestant Separate DSAB, Bloorview DSAB, Grandview SA, John McGivney Children’s Centre SA, KidsAbility Education Authority, Niagara Peninsula Childrens Centre SA, and Ottawa Children’s Treatment Centre SA. If you have individuals on secondments to third party organizations, they should NOT be included here.

• For item 16, the transportation consortium must designate one of its partner school boards to report and receive funding on their behalf by reporting the FTE on Appendix H. The school board that is designated to report the FTE of transportation consortium employees must ONLY report the FTEs that are receiving benefits from the ELHT.

• For item 17, enter the FTE of those individuals who are employed by the Trustees’ Associations ONLY if they are receiving employee benefits through a school board.

• For item 19, enter the FTE of those individuals in rare cases that are not part of the central collective agreement but are receiving benefits from the ELHT. This line should NOT be used for non-union individuals such as Directors of Education and managers.

Copy - October to March

To reduce the time needed to re-enter similar data in both October and March input forms, there is an optional copy task in between the October and March input forms (“Appendix H - Copy October to March”):

• Once a school board has entered staffing data for October, they can choose to use this form to copy all FTEs from the October input form to the March input form. The board can then open the March input form and edit the copied values as necessary. For cells that are identical between the October and March dates, this will save time as the data only needs to be input once.

• If data already exists in the March input form, the board will be asked to confirm they want to over-write the data; they can do this by selecting “Yes” in both drop-down menus on the form.

Staffing Categories

Item 1: Classroom Instruction (including Preparation Time)

Classroom Teachers (items 1.1 to 1.4):

• Includes all classroom teachers including special education self-contained classes (except Education and Community Partnership Programs (ECPP) and Care and Treatment Education Program (CTEP) teachers, who are reported at item 1.10). Special education classroom teachers are to be included under the Special Education Program in columns 5 and 6.

• Include Art, Music, Drama, Physical Education, Other Specialist Teachers, and Department Heads on item 1.1.

• Code of Accounts reference: 10-170 and 10-171, all programs except 305 (Education and Community Partnership Programs (ECPP)) and 306 (Care and Treatment Education Program (CTEP))

Other School Based or Specialist or Resource Teachers (items 1.5 to 1.7):

• Includes all teachers within a school that are not specifically assigned a class. Examples would include itinerant French teachers, special education resource teachers and continuing education teachers and instructors. Remember to include them under the appropriate Program category.

• Teachers hired to support the student success initiatives (which is measured by increased credit accumulation in Grades 9 to 12, improved graduation rates, and decreased dropout rates) are to be reported under the line ‘Student Success Teachers’” (item 1.4) for the regular secondary day school program and/or under continuing education, summer school, and adult day school.

• Item 1.6 (Continuing Education / Adult Day School Teachers): This line is to report FTE for certified teachers only.

• Item 1.7 (Continuing Education and Classroom Instructors (non-certified teachers)): FTE should include non-certified teachers such as ESL or LBS Instructors.

• Code of Accounts reference: Resource Teachers: 10-171, 10-173, and 10-192; Continuing Education and Summer school: 55-193 and 55-192; Adult Day School: 10-170 and 10-192

Principals and Vice-Principals (items 1.8 and 1.9):

• Includes instruction time for Principals and Vice-Principals

• Code of Accounts references: 10-151 and 10-152

Classroom Teachers - ECPP and CTEP Programs (item 1.10):

• Include all classroom teachers in Education and Community Partnership Programs (ECPP) and Care and Treatment Education Programs (CTEP), under the special education section in columns 5 and 6.

• Code of Accounts reference: 10-170, program 305 (ECPP) and 306 (CTEP)

Item 2: Educational Assistants and Early Childhood Educators

Educational Assistants (General) (item 2.1):

• Includes all educational assistants except those included below under ECPP and CTEP programs and Student Support. All special education teacher assistants are to be reported under the special education program section.

• Code of Accounts reference: 10-191, all programs except 305 (ECPP) and 306 (CTEP)

Early Childhood Educators (ECE) (item 2.2):

• ECEs in day school programs are to be reported under the elementary regular program, and under elementary special education, if any.

• ECEs in non-day school programs (before/after school and summer) are to be reported under Other Non-Operating - All Staff (item 11.1, col. 9)

Educational Assistants - ECPP and CTEP Programs (item 2.3):

• Includes all educational assistants in ECPP and CTEP programs, under the special education section in columns 5 and 6.

• Code of Accounts reference: 10-191, program 305 (ECPP) and 306 (CTEP)

Item 3: Student Support - Professionals, Paraprofessionals and Technicians

Administrative Support Staff (item 3.8):

• The FTE of clerical/secretarial staff providing support to this function may be reported separately here.

Other Professional and Paraprofessional Staff, Teachers or Educational Assistants (item 3.9 to 3.11):

• Item 3.9: Other Prof and Paraprof staff included in this category would include staff that do professional or paraprofessional work who do not have a teaching certificate but are members of a professional association.

• Item 3.10: Teachers included in this category would include staff that have a teaching certificate but do professional or paraprofessional work.

• Item 3.11: Educational Assistants included in this category would include educational assistants who do professional or paraprofessional work.

Item 4: Library and Guidance

• Do not report any Library and Guidance staff under the Special Education program except for specific situations as described in the “Special Education Funding” tab in the Code of Accounts. In those cases, report the breakdown between regular and special education on a basis consistent with the prorating of expenditures.

• Library technicians are reported at item 4.3

  • Code of Accounts References: 23-135, 24-135

• Other library and guidance staff are reported at item 4.4

  • Code of Accounts References: 23-136, 24-136, 23-191, 24-191

• Secretarial and Clerical staff for library and guidance should be reported under Administrative Support Staff (item 5.3)

Item 5: School Administration

Principals and Vice-Principals (Administrative Time) (item 5.1 and 5.2):

• Also included here is any regularly scheduled teacher-in-charge time and is excluded from Principals (Instruction Time Only) at item 1.8 and Vice-Principals (Instruction Time Only) at item 1.9.

Administrative Support Staff (item 5.3):

• Code of Accounts reference: 15-112, 23-112, 24-112, 15-103

Item 6: Coordinators and Consultants

Coordinators and Consultants Staff (item 6.1):

• Includes teachers, vice-principals or principals acting in a teacher support role as a coordinator or consultant. Also includes the school board coordinator for students at risk programs.

• Code of Accounts reference: 25-161, 25-170, 25-151, 25-152

Administrative Support Staff (item 6.2):

• The FTE of clerical/secretarial staff providing support to this function may be reported separately here.

Items 8, 9, 10, and 11: Administration and Governance, Pupil Transportation, School Operations & Other Non-Operating Staff

• Administration and governance, pupil transportation, most school operations staffing are to be reported on a school board total basis directly in the Staffing Grand Total columns.

• Item 8.1 Trustees (Code of Accounts reference: 31-101) includes student trustees, and is populated from Section 7A, items 1.4 + 2.1.

• Item 8.2 Directors and Supervisory Officers (Code of Accounts reference: 32-102)

• Item 9.1 Pupil Transportation Staff - Managerial, Technical or Bus Driver, Assistants (Code of Accounts reference: 50 to 54-103, 110, 122)

• Item 9.2 Pupil Transportation Staff - Administrative Support Staff (Code of Accounts reference: 50 to 54-112)

Code of Accounts References for Items 8.3 to 8.11:

Appendix M - Strike Savings

All school boards that experienced labour strike action in a school year are required to report detailed information of the savings and expenses related to the strike in this appendix.

There are 5 columns for school boards to report the strike savings and expenses related to the union that was on strike during the school year. Choose the union that is applicable from the drop-down list. If the union is not on the list, please choose “Other” and provide the name of the union.

A school board claiming strike-related expenses that are more than 10% of the strike savings must print out this appendix and send to the ministry for approval.

Strike-related expenses and savings captured in this appendix are flowed to Section 1A, items 3.1 to 3.3.

For eligible expenses, please refer to the guideline on Strike Savings and Eligible Expenses Resulting from Labour Disruption on the FAAB website.

Appendix R - Supports for Students Fund Supplementary Information

This form is used to track Supports for Students Fund (SSF) related expenses and Full Time Equivalency (FTE).

To support this tracking, this section provides school boards information on funding that supports SSF as set out in respective collective agreements. It is provided through two sources in the Core Education Funding:

• the SSF and ISP components (within the Classroom Staffing Fund (CSF), the Learning Resources Fund (LRF), and the School Facilities Fund (SFF)) for all groups, and

• the Supplemental Adult Day School/Continuing Education Component of the Continuing Education and Other Programs Allocation within the LRF for Ontario English Catholic Teachers’ Association (OECTA) and Association des enseignantes et des enseignants franco-ontariens (AEFO) only.

Funding amounts that are broken out by bargaining group and the eligible staffing category list are both pre-loaded.

The SSF amounts in the 2025-26 Estimates now reflect all labour changes related to the 2023-27 agreements for Principals and Vice-Principals (PVP) and 2022-26 agreements for teachers and education workers unions.

This form is provided in all reporting cycles to help school boards in planning and tracking their SSF related expenses and FTE information, but only needs to be submitted in the Financial Statements cycle.

Use of Funding:

School boards should continue to use this funding for its intended purpose under respective collective agreements for appropriate employee groups.

Below is a list of eligible categories, though please note it will be different for each bargaining unit:

• Special Education Support
• English Language Learners Support
• Indigenous Student Support
• Mental Health and Wellbeing Initiatives
• Early Years Special Education Support
• Unique Learning Needs
• STEM Curriculum Needs
• Promoting Safe, Healthy and Caring Schools
• Special Education Staff Amount (EAs, Child and Youth Workers, Counsellors, etc.)
• Other Staffing Amount (Office, Clerical and Technical, and Custodial Employees)
• Other: Please Specify

School boards with unspent funds should discuss with their local unions how best to use the funding. If the underspending is related to hiring delays, this could be discussed at the local level in consultation with the trustees’ association. In the absence of an agreeable solution to address the underspending, the school board may set aside the amounts in their accumulated surplus in the event this becomes a matter for central bargaining. If the underspending is related to benchmarks versus actual salaries, that difference can be spent at the discretion of the school board.

Item 1.3 (ISP for Principals and Vice-Principals prior year carryforward): This value is loaded from Section 3G, item 4.2. It is the unspent PVP ISP funding from 2024-25, which is available for school boards to spend on system priorities for PVPs during the current school year.

TAB: SSF - Supplementary Information

School boards are requested to enter the staffing FTEs and related expenses in the input cells under the ‘FTE’ and ‘Dollars’ columns.

The ‘Variance’ line indicates the difference between the ‘Total Funding Amounts’ less the dollar amount under the ‘Total Eligible Categories’.

TAB: Notes

School boards can also provide additional information or notes related to the use of the funding for individual employee groups under the ‘Notes’ column. Note: there is a 1,000-character limit in EFIS.

Error and Warnings

Each EFIS submission includes multiple errors and warnings to ensure that school board reporting is accurate. Where possible, these are also indicated on the related EFIS form by an orange-coloured data validation message. (Technical limitations only permit a data validation message to appear when the error or warning calculation is confined to a singular form; if the error or warning compares values from multiple forms, this cannot be indicated through an orange validation message.)

In order for a school board to complete the normal submission process to the ministry, all error messages must be cleared. Warning messages only require an explanation to be entered. If all warnings have been explained on the Warnings Explanation screen, then the submission may proceed.

Error Confirmation

Error messages must normally be cleared in EFIS before a school board modifier can promote the submission for approval. However, in rare cases where a school board has received approval from the ministry to submit with an error message, they can do so using the error override functionality on this form.

• If the submission currently has any error messages triggered, the first row on the Errors tab will be highlighted in red and say “Yes” in the “Error?” column.

• After a school board has received confirmation from the ministry that it can submit with an error message triggered, select “Yes” from the drop-down menu in the “Board Accepts Error” column.

• Please note that this must be the last step before promoting the submission for approval. If another calculation is run in EFIS after accepting the error, the flag will be reset to its default state of “No”. The user will need to return to this form and accept the error again.

• Refer to the EFIS 2.0 User Guide, section 7.3.3, for further details on the error override process.

Warning Message Explanation

Please input your explanation in the Warnings Explanation screen. Any warning messages without an explanation will trigger an error message, which will prevent submissions to the ministry.

Below are some common warning messages that may be triggered but which would not need to be cleared (i.e., even though there is a warning, there are not adjustments required to EFIS forms). If a school board triggers the warning message but has one of the specific situations noted below, please input a warning explanation that indicates the reason.