EFIS Instructions
2025-26
2025-26 Estimates
Compliance
Compliance - Facilities and Transp.

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.
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