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).

Data Form D item	Data Form A2 (DFA2) reference	Section reference
1.0 - Classroom Staffing Reconciliation Target	DFA2 - Indigenous Education, item 1.2	Section 2D (Indigenous Education Classroom Staffing Allocation), item 2D
2.0 - Learning Resources Reconciliation Target	DFA2 - Indigenous Education, items 1.3 + 1.4	Section 3C (Indigenous Education Supports Allocation), items 1 + 2.11
	DFA2 - FSL Areas of Intervention, item 1.2	Section 3B (Language Supports and Local Circumstances Allocation), item 2.11
	DFA2 - Mental Health and Wellness, item 1.2, col. 4	Section 3D (Mental Health and Wellness Allocation), items 1 + 2
	DFA2 - Student Safety and Well-Being, item 1.2	Section 3E (Student Safety and Well-Being Allocation), item 3E
3 - Special Education	DFA2 - Special Education, item 2.2, col. 1 + 2	Section 4 (Special Education Fund), item 4Z
4.1 - School Operations and Maintenance	DFA2 - Rural and Northern Education, item 1.2	Section 5C (Rural and Northern Education), item 5C
4.2 - School Renewal Expense	DFA2 - School Renewal, item 1.2	Section 5B (School Renewal Allocation), item 5B
6 - School Board Administration	DFA2 - Regional Internal Audit, item 1.2	Section 7D (Data Management and Audit Allocation), item 1
8.1 - Other Pupil Accommodation	DFA2 - Temporary Accommodation, item 1.2; no DFA2 reference for Interest on Capital Debt	Section 1A, items 2.3 (Interest on Capital Debt) + 4.6 (Temporary Accommodation)

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.

Data Form D item #	Column 5 source
1.0 - Classroom Staffing Reconciliation Target	DFA2 Indigenous Education, item 5.1 (Allocation applied to Indigenous Language and FNMI Studies)
2.0 - Learning Resources Reconciliation Target	DFA2 Indigenous Education, item 8 (Transfer to Revenue) - item 5.1 (Allocation applied to Indigenous Language and FNMI Studies) + Schedule 5.1, column 6, items: 1.4 (FSL Areas of Intervention) + 1.5 (Mental Health Workers) + 1.6 (Student Mental Health) + 1.7 (Student Safety and Well-Being)
3 - Special Education	Schedule 5.1, column 6, items: 1.1 (Special Education - General) + 1.2 (Special Education - Northern Adjustment)
4.1 - School Operations and Maintenance	Schedule 5.1, column 6, item 10.4 (Rural and Northern Education) + DFA2 Temporary Accommodation, item 4.2 (Allocation Applied to Portable Relocation Costs)
4.2 - School Renewal Expense	DFA2 School Renewal, items: 5 (Transfer to Revenue for Operating) - 5.4 (Amount applied to DCC gap for school renewal-related assets)
6 - School Board Administration	Schedule 5.1, column 6, item 1.8 (Regional Internal Audit)
8.1 - Other Pupil Accommodation	Schedule 5.1, column 6, item 10.2 (Interest on Capital Debt) + DFA2 Temporary Accommodation, item 4.1 (Allocation Applied to Lease Costs)
8.2 - Amortization	DFA2 School Renewal, item 5.4 (Amount applied to DCC gap for school renewal-related assets)

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).

Data Form D	Schedule 10ADJ
1.1 - Classroom Teachers	51 - Classroom Teachers
1.2 - Supply Staff	52 - Supply Staff
1.3 - Teacher Assistants	53.1 - Teacher Assistants
1.4 - Early Childhood Educator	53.2 - Early Childhood Educator
1.5 - Department Heads	67 - Department Heads
1 - Classroom Staffing Total
2.1 - Textbooks and Supplies	55 - Textbooks and Supplies
2.2 - Computers	54 - Computers
2.3 - Professionals Paraprofessionals and Technicians	56 - Professionals Paraprofessionals and Technicians
2.4 - Library and Guidance	57 - Library and Guidance
2.5 - Staff Development	58 - Staff Development
2.6 - Principals and VPs	61 - Principals and VPs
2.7 - School Office	62 - School Office
2.8 - Coordinators and Consultants	59 - Coordinators and Consultants
2.9 - Continuing Education	63 - Continuing Education
2 - Learning Resources Total
3 - Special Education	N/A - In column 9, expenses are mapped to this row based on data input on Schedule 10A/B
4.1 - School Operations and Maintenance	70 - School Operations and Maintenance
4.2 - School Renewal Expense	71 - School Renewal Expense
4 - Scohol Facilities Total
5 - Student Transportation	68 - Pupil Transportation 69 - Transportation - Provincial Schools
6 - School Board Administration	64 - Trustees 65 - Directors and Supervisory Officers 66 - Board Administration
8.1 - Other Pupil Accommodation	77 - Other Pupil Accommodation
8.2 - Amortization	72 - Instruction - Amortization and Write Downs 73 - Admin - Amortization and Write Downs 74 - Transportation - Amortization and Write Downs 75 - Pupil Accommodation - Amortization and Write Downs 76 - Other - Amortization and Write Downs
8.3 - Gain/Loss on Disposal	72.1 - Instruction - Loss on Disposal 73.1 - Admin - Loss on Disposal 74.1 - Transportation - Loss on Disposal 75.1 - Pupil Accommodation - Loss on Disposal 76.1 - Other - Loss on Disposal
8.4 - Other Non-Operating Expenses	78 - Other Non-Operating Expenses
8.5 - Provision for Contingencies (only visible in Estimates and Revised Estimates cycles)	80 - Provision for Contingencies (only visible in Estimates and Revised Estimates cycles)

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.