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.