EFIS Instructions
2025-26
2025-26 Estimates
Data Form A2
School Renewal

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.

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Regional Internal AuditRural and Northern Education