EFIS Instructions
2025-26
2025-26 Estimates
Data Form A2
Temporary Accomm.

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 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.

Field Definition
Description - Agreement Reference Enter a reference to identify the lease agreement
No. of Portables Enter the number of portables in the lease agreement
Landlord Enter the name of the entity the school board is leasing the portables from
Purpose Enter the reason the board is leasing the portables. This is a drop-down field; boards should select between: Day School, Con Ed, Board Admin, or Other.
Lease Start Date Enter the start date of the lease
Lease End Date Enter the end date of the lease
Lease Type Enter the lease type. This is a drop-down field; select either Operating or Capital, depending on the lease type.
Current Year Lease Expenses Enter the total lease costs
Funding Source Enter the funding source. This is a drop-down field, with options for Temporary Accommodation or Other.
Portable Leasing Costs This is a calculated field. Only current year portable lease costs (operating only) that are funded by the Temporary Accommodation allocation will appear here. The total of this column is forwarded to Data Form A2 Temporary Accommodation, item 3.3.

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.

Field Definition
School Name (BSID#-SFIS#) The school with the SFIS # and BSID # have been prepopulated from the School Level Data form
Landlord Enter the name of the entity the school board is leasing the school from
Lease Start Date Enter the start date of the lease
Lease End Date Enter the end date of the lease
Lease Type Enter the lease type. This is a drop-down field; select either Operating or Capital, depending on the lease type.
Base Lease Cost Enter the base lease costs of the space
Operating costs in lease agreement Enter any amounts disclosed in the lease agreement for the operating costs payable to the landlord (e.g., maintenance, cleaning costs, snow removal, etc.)
Current Year Lease Costs This is a calculated field; it is the sum of the base lease cost and the operating costs
Funding Source Enter the funding source. This is a drop-down field, with options for Temporary Accommodation or Other.
Lease Cost This is a calculated field. Only current year lease cost for leases (operating only) that are funded by the Temporary Accommodation allocation will appear here. The total of this column is forwarded to Data Form A2 Temporary Accommodation, item 3.4

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.

Field Definition
School Name Enter the name of the school
SFIS ID Enter the SFIS number for the school
Landlord Enter the name of the entity the school board is leasing the school from
Purpose Enter the reason the board is leasing the facility. This is a drop-down field; boards should select between: Day School, Con Ed, Board Admin, or Other
Lease Start Date Enter the start date of the lease
Lease End Date Enter the end date of the lease
Lease Type Enter the lease type. This is a drop-down field; select either Operating or Capital, depending on the lease type.
Base Lease Cost Enter the base lease costs of the space
Operating costs in lease agreement Enter any amounts disclosed in the lease agreement for the operating costs payable to the landlord (e.g. maintenance, cleaning costs, snow removal, etc.)
Current Year Lease Costs This is a calculated field; it is the sum of the base lease cost and the operating costs
Funding Source Enter the funding source. This is a drop-down field, with options for Temporary Accommodation or Other.
Lease Cost This is a calculated field. Only current year lease cost for leases (operating only) that are funded by the Temporary Accommodation allocation will appear here. The total of this column is forwarded to Data Form A2 Temporary Accommodation, item 3.5.
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Rural and Northern Education