Summary of Changes

Compliance: School Board Administration

• Item 1.1 (Base School Board Administration Expense Limit) has been updated to $2.2 million. In 2024-25, it was $2.1 million.
• The calculation of item 1.2 (Additional Allowable School Board Administration Expenses) has been updated to be 3.44% of the total expenses for compliance purposes (Schedule 10ADJ, item 90, column 30). In 2024-25, it was 3.5% of the total compliance expenses.
• Updated calculation of item 2.1 (Compliance - Total School Board Administration Operating Expenses) to remove the addition of Data Form D, column 9, item 1.6. The addition was no longer required since the labour provision expense line has been moved to a column on Schedule 10, so the board administration expenses on Schedule 10ADJ now include any labour provision expenses.

Schedule 3C: Tangible Capital Asset Continuity

• The opening balances of item 7 (TCA - Non-Land re: Public Private Partnerships(P3)) on both the Gross Book Value and Accumulated Amortization pages are now loaded from the closing balances from the 2024-25 Revised Estimates. If adjustments are required to the loaded values, these may be entered in the Adjustments to Opening Balance columns.

Schedule 5: Detail of Operating Accumulated Operating Surplus (Deficit)

• The opening balances of items 2.10.6 to 2.10.10 are now loaded from the closing balances from the 2024-25 Revised Estimates. School boards may overwrite the loaded amounts to adjust to updated values, if necessary.

Schedule 5.1-1: Deferred Revenue - Operating

• The following rows were removed since they relate to envelopes that were dissolved on September 1, 2024:
  • Item 1.1.1 (SEA Formula Based Funding)
  • Item 1.1.2 (ABA Training Funding)
  • Item 1.1.3 (Special Education - ASSD Funding)
  • Item 1.90.1 (Library Staff)
  • Item 1.90.2 (Targeted Student Supports Envelope)
• The opening balance of item 1.7 (Student Safety and Well-Being Envelope) is now loaded from the closing balance from the 2024-25 Revised Estimates. The value may be overwritten with updated data, if necessary.
• The opening balances of items 4.55 to 4.59 are now loaded from the closing balances from the 2024-25 Revised Estimates. School boards may overwrite the loaded amounts to adjust to updated values, if necessary.

Schedule 5.1-2: Deferred Revenue - Capital

• The opening balances of items 13.55 to 13.59 are now loaded from the closing balances from the 2024-25 Revised Estimates. School boards may overwrite the loaded amounts to adjust to updated values, if necessary.
• Item 10.90.2 (Experiential Learning Envelope) was removed since the related envelope was dissolved on September 1, 2024.

Schedule 5.7: Asset Retirement Obligation Liability Continuity

• In column 9 (ARO Liability - Transfer Between Asset Classes), the cells at items 5 (Assets in Service - Equipment) and 8 (Capital Leased Assets) have been opened for input to align with Schedule 3E (Tangible Capital Asset Continuity - ARO).

Schedule 9: Revenues

• Deleted item 6.1 (Interest Income), and added the following lines to replace it:
  • Item 6.1.1 (Portfolio Interest Income- Non-GRE (Third Party))
  • Item 6.1.2 (Other Interest Income- Non-GRE (Third Party))
  • Item 6.1.3 (Interest Income- GRE (Non Third Party))
• Added item 8.52 (Revenue Recovery on Contaminated Sites) for school boards to report any revenue recoveries related to contaminated sites.

Schedule 10: Expenses

• Moved the Labour Provision row (previously item 80.2) to a column (column 15), to align with changes being made to the 2025-26 Code of Accounts. Note that there are not any labour provisions in the funding benchmarks for 2025-26, so school boards are not expected to record any labour provision expenses in the year.

Schedule 10ADJ: Adjustments for Compliance Purposes

• Deleted item 80.2 (Labour Provision) for consistency with Schedule 10. Previously there was not any input permitted on this line.

Schedule 10.1, 10.2: Elementary, Secondary School Based Expenses

• Added column 15 (Labour Provision) for consistency with Schedule 10.

Schedule 10.7: Liability for Contaminated Sites

• Added column 2.1 (Changes in Estimate) to report changes in the contaminated site liability estimate.
• Re-numbered column 2 to be column 2.2 (Contaminated Site Expenses), and closed the cell at item 1.1 (Contaminated Sites Pre-August 31, 2014) in this column. Updated the cell at item 1.2 (Contaminated Sites Post-August 31, 2014) to only accept positive values.
• Added column 2.3 (Contaminated Site Liability Disposal) to report decreases in the liability when the corresponding asset is disposed. Note that if a value is entered here, there should be a corresponding positive entry on Schedule 9, item 8.52 (Revenue Recovery on Contaminated Sites).
• Updated name of column 3 from Contaminated Site Payments to Abatements, and changed it to only accept negative values.

Schedule 10.8: Supplementary Information on Supply Staff Expenses

• Added column 15 (Labour Provision) for consistency with Schedule 10.

Schedule 10A, 10B: Special Education Expenses

• Updated name of column 11 to ECPP Expenses (previously it was Education Programs in Approved Facilities), to distinguish it from new column 11.1. Only expenses related to Education and Community Partnership Programs (ECPP) should be reported here.
• Added column 11.1 (CTEP Expenses), which should be used to report expenses related to the new Care and Treatment Education Programs (CTEP).
• Added column 15 (Labour Provision) to each grid, for consistency with Schedule 10.

Schedule 10C: School Operations and Maintenance Expenses

• Added a new line for Labour Provision, for consistency with changes made to Schedule 10. This line can be used to report labour provisions for any of the categories that include wages and benefits on this schedule (custodial operations, maintenance operations, school operations and maintenance administration).

Schedule 10F: Schedule of Employee Benefits

• Deleted item 80.2 (Labour Provision) for consistency with Schedule 10.

Schedule 12: Enrolment - Continuing Education and Other Programs

• Deleted the following rows, to align EFIS with the funding regulation:
  • Item 1.5 (Con Ed - Transfer Credit Courses on Mathematics)
  • Item 2.3 (Summer School - Transfer Credit Courses on Mathematics)

Section 2.1: Teacher Q&E Grids

• Deleted the line for Principal and VP (Teaching Portion) from both the elementary and secondary grids. The entire principals’ and vice-principals’ FTE, including teaching time, should be reported on the salary grids in Section 3G for funding purposes.
• As a result of this removal, the following updates were made to the CSF Section 2.1 warning messages:
  • Warning_CSF_2.1_4 and Warning_CSF_2.1_5, which compared Principal and VP teaching time on the Q&E grids to Appendix H, were deleted.
  • For Warning_CSF_2.1_2 and Warning_CSF_2.1_3, which compare teacher FTE on the Q&E grids to teacher FTE on Appendix H, the Appendix H values were updated to exclude principals’ and vice-principals’ instruction time.

Section 2B: Language Classroom Staffing Allocation

• Removed CSF - ESL/ELD Recent Immigrant Supplement Component (previously items 2.1 to 2) and CSF - PANA Recent Immigrant Supplement Component (previously items 5.1 to 5). As a result of these removals, many other components within the allocation have been re-numbered.

Section 3B: Language Supports and Local Circumstances Allocation

• Removed LRF - ESL/ELD Recent Immigrant Supplement Component (previously items 2.1 to 2) and LRF - PANA Recent Immigrant Supplement Component (previously items 5.1 to 5). As a result of these removals, many other components within the allocation have been re-numbered.
• Moved the ISP for Principals and Vice-Principals portion of the LRF - Supports for Students Component from Section 3B to Section 3G as a new component under the School Management Allocation. Starting in 2025-26, the LRF - Supports for Students Component is now just a table amount in the funding regulation.

Section 3C: Indigenous Education Supports Allocation

• Added item 2.0 (Is a dedicated Indigenous Education Lead employed?), for school boards to confirm if they have employed a dedicated Indigenous Education Lead.
• Added item 2.5.1 (IEL Labour Provision for Salary and Benefits), for consistency with changes made to Data Form A2. Previously, school boards included any labour provisions in the values input on the salary and benefits lines.
• Updated calculation of item 2.11 (IEL Underspending transferred to BAP envelope) so that there is no transfer to the BAP envelope if a school board does not report any IEL salary expenses.

Section 3D: Mental Health and Wellness Allocation

• Added item 3.5.1 (Mental Health Leaders Labour Provision for Salary and Benefits), for consistency with changes made to Data Form A2. Previously, school boards included any labour provisions in the values input on the salary and benefits lines.

Section 3E: Student Safety and Well-Being Allocation

• Because 2025-26 is the second year of a five-year phase-in of 2021 Census data, the percentages used for the calculations of the Prevention and Program Support Amount (item 2.6) and the Professional Staff Support Amount (item 2.12) have been updated. They now use 40% of the 2006 Census value and 60% of the 2021 Census value.

Section 3G: School Management Allocation

• Updated language related to the Principal and Vice-Principal Salary Grid Amount to match the wording in the Core Ed regulation and the Technical Guide.
• Updated items 3.4 (Principal Salary Grid Factor), 3.5 (Average Principal Salary Grid Factor), 3.6 (Principal Salary Grid Amount), 3.8 (Vice-Principals Salary Grid Factor), 3.9 (Average Vice-Principal Salary Grid Factor), and 3.10 (Vice-Principal Salary Grid Amount) to calculate at a total day school level instead of by panel. Previously there were separate calculations done for the elementary and secondary panels, which was an error. Note that this was already corrected in the ministry-reviewed version of the 2024-25 Revised Estimates.
• Moved the ISP for Principals and Vice-Principals portion of the LRF - Supports for Students Component from Section 3B to Section 3G as a new component under the School Management Allocation. Added item 4.2 (Prior year remaining ISP for principals and vice-principals), which preloads the underspending on SSF ISP from the 2024-25 Revised Estimates, Section 3B, item 11.4. The amount may be overwritten with updated data, if necessary.
• Added a new warning message (Warning_APP_H_3) to ensure that the total principal and vice-principal FTE (items 3.3 + 3.7) is equal to the October FTE for the Principals and Vice-Principals bargaining group on Appendix H, item 13, column 22.

Section 3H: Differentiated Supports Allocation

• Added item 1.6.1 (PL Labour Provision for Salary and Benefits). Previously, school boards included any labour provisions in the values input on the salary and benefits lines.

Section 4C: Complex Supports Allocation

• The Exceptional Circumstances Amount (items 1.2 to 1.4) is now calculated as a base plus a per pupil amount. Previously it was a table amount.
• The Education and Community Partnership Program (ECPP) Component (item 2) is now funded as a table amount in the Core Ed regulation, plus a ministry adjustment which apply in the Financial Statements cycle only. Previously it was funded through program approvals.
• Added items 3.1 to 3 for the Care and Treatment Education Program (CTEP) Component, which includes a base amount and a per pupil amount.
• Re-numbered the rows for the Behaviour Expertise Component due to the addition of CTEP at item 3.

Section 5A: School Operations Allocation

• Renamed item 5 to ECPP and CTEP Operations Component (previously called Education and Community Partnership Program (ECPP) Operations Component).
• Added items 5.1.1 (ECPP Board Owned Facilities Average FTE) and 5.1.2 (CTEP Board Owned Facilities Average FTE) for separate reporting by program of pupils who attend programs on school board property. The two rows now roll up to the existing item 5.1 (Special Education Board Owned Approved Facilities Average FTE), and the funding calculation remains the same.

Section 6A: Transportation Services Allocation

• Added item 1.5 (Bus - Non Refundable HST Amount), which is calculated as 2.16% of the other amounts within the Buses Component.
• Added item 2.5 (CSPV - Non Refundable HST Amount), which is calculated as 2.16% of the other amounts within the Contracted Special Purpose Vehicles (CSPVs) Component.
• Switched the order of the Contracted Taxis Component (now item 4, previously item 3) and Retention and Recruitment Bonus Component (now items 3.1 to 3, previously items 4.1 to 4).
• The Transition Component has been renamed Transition Amount. It is now located within the Local Priorities, Operations and Transition Component at items 6.6.1 to 6.6. Previously it was found at items 7.1 to 7.
• Added item 6.7 (Stabilization Amount) to the Local Priorities, Operations and Transition Component, which is a table amount in the funding regulation.
• Updated the 2024-25 and 2025-26 values used in the calculation of the Top-Up Amount (items 6.8.1 and 6.8.2) so that they include the entire Student Transportation Fund, excluding bus and CSPV fuel adjustments.

Section 7B: Board-Based Staffing Allocation

• Removed item 5 (School Authorities Amalgamation Adjustment), which had been a table amount in the funding regulation.

Section 7E: Declining Enrolment Adjustment (DEA) Allocation

• Renamed item 7.19 to ECPP and CTEP Operations Component (previously called Education and Community Partnership Program (ECPP) Operations Component). The average FTE at item 7.16 will include both ECPP and CTEP pupils who attend programs on school board property starting in 2026-27.

Data Form A2: Enveloping - Special Education

• Removed item 2.3 from the 2024-25 Revised Estimates (Special Education Expenses for Pupils who are not Pupils of the Board). Amounts previously reported on this line should be included in the section for other revenue sources applied to special education (items 1.3.1 to 1.3.10). In the rare case where there are some special education expenses for non-pupils of the board that are not covered by fees revenue, the difference will appear in warning message Warning_DFD_2 since the Data Form D other revenues for special education will not include this amount. In that case, please explain the reason for the difference in the warning explanation.
• The enrolment input for pupils in self-contained special education classes (previously at items 1.1 to 1 in the 2024-25 Revised Estimates) and the corresponding calculation that reduces incremental special education expenses (previously at items 3.1 to 3.10 in the 2024-25 Revised Estimates) has been moved to a separate page of Data Form A2 (now at items 4.1 to 5). The calculated value is loaded to new item 1.4. It also is included in the adjustments loaded to Data Form D, column 6.
• Added items 1.5.1 to 1.5 for school boards to input any Core Ed funding (other than from the Special Education Fund) that has been used for special education expenses. The negative of the values input for each funding pillar are populated to Data Form D, column 6; the total at item 1.4 is loaded as a positive on the Special Education line in that column.
• Removed Note 3 and items 6.1 to 6, which had been used in 2024-25 to report any labour provision amounts that were included in the special education expenses on Schedules 10A and 10B. This section is no longer necessary due to the addition of the labour provision column on Schedules 10A and 10B.

Data Form A2: Enveloping - Indigenous Education

• Added item 3.3 (Enveloping - Labour Provision) for school boards to input any labour provisions attributable to salary and benefits reported on the form. Previously, school boards included any labour provisions in the values they input on the salary and benefits lines.

Data Form A2: Enveloping - Mental Health and Wellness

• Added item 3.3 (Enveloping - Labour Provision) for school boards to input any labour provisions attributable to salary and benefits reported on the form. Previously, school boards included any labour provisions in the values they input on the salary and benefits lines.

Data Form A2: Enveloping - Regional Internal Audit

• Added item 3.3 (Internal Audit - Labour Provision) for school boards to input any labour provisions attributable to salary and benefits reported on the form. Previously, school boards included any labour provisions in the values they input on the salary and benefits lines.

Data Form D1: Core Ed Fund Mapping to Expense Category Lines

• New form for 2025-26, with no data input from school boards. The purpose of the form is to allocate amounts from each Core Ed funding pillar to the EFIS expense category lines, to facilitate variance analysis on Data Form D.
• For Classroom Staffing Fund (CSF) and Learning Resources Fund (LRF), school board-specific percentages are preloaded to the related expense category lines based on internal ministry modelling. These percentages are then multiplied by the total funding pillar value to allocate amounts to the expense lines. For the remaining funding pillars, amounts are automatically allocated to the related expense category line.
• The total amounts in the last column are then preloaded to the first column on Data Form D.

Data Form D: Variance Report - Allocation to Net Expenses

• Updated to add detailed reporting by expense category line, similar to the format that existed prior to 2024-25. The order of expense category lines has been rearranged to align with the mapping to funding pillars, and totals are provided for each funding pillar.
• Removed column 3 from the 2024-25 Revised Estimates (Deferred Capital Contributions). The values that were previously loaded to that column have been moved to column 1 (Total Allocations to Expense), items 8.2 (Amortization) and 8.3 (Gain/Loss on Disposal of TCA, PI, and AHFS).
• Added column 6 (Special Education Funding Adjustments), which loads values to the total funding pillars at items 1.0, 2.0, 3, 4, 5, and 6 based on inputs to the new section on Data Form A2 Special Education for Core Ed funding used for special education (Data Form A2, items 1.5.1 to 1.5) and the funding for pupils in self-contained classes (Data Form A2, item 1.4). For Classroom Staffing (item 1) and Learning Resources (item 2), the loaded values must be distributed among the available expense category lines.
• Removed column 9.1 from the 2024-25 Revised Estimates (Labour Provision Adjustments). This column was no longer required because labour provision expense reporting has moved from a row on Schedule 10 to a column.
• Updated calculation of column 9 (Special Education Expense Adjustments), items 1 (Classroom Staffing Total), 2 (Learning Resources Total), and 3 (Special Education) to remove the impact of the labour provision included in special education expenses (previously on Data Form A2 Special Education, items 6.1 to 6) and the automatic exclusion for pupils in self-contained classes (previously on Data Form A2 Special Education, items 3.1 to 3.10).
• Updated calculation of the Reconciliation Target (item 10) in column 11 (Other Revenues) to exclude the Special Education Northern Adjustment transfer to revenue, if any, for Northern Adjustment recipient boards (Schedule 5.1, item 4.9, column 6). This value is now included in the amount loaded to item 3 (Special Education), column 6 (Special Education Funding Adjustments).

Appendix B: Calculation of Fees

• Item 2.1 (Classroom Staffing Fund Fees) has been updated to exclude the Occasional Teacher Top-up Component (Section 2C, item 11), since the funding is temporary (2025-26 is the second of four years of funding).
• Item 2.3 (Special Education Fees) has been updated to exclude the SEA Formula component and instead add the 2023-24 SEA Board and Per Pupil Amount ($20,000 + $39.461 x ADE). This change had also been made in a revised version of Appendix B in 2024-25, after school boards had submitted, to maintain stability and ensure no negative impacts to students under the Reciprocal Education Approach (REA) context.
• Item 2.3 (Special Education Fees) has also been updated to exclude the new Care and Treatment Education Programs (CTEP) Component (Section 4C, item 3).

Appendix H: Staffing by Employee / Bargaining Group

• Item 1.10 has been renamed Classroom Teachers - ECPP and CTEP Programs (previously called Classroom Teachers - Education and Community Partnership Program Facilities).
• Item 2.3 has been renamed Educational Assistants - ECPP and CTEP Programs (previously called Education and Community Partnership Program Facilities Assistants).

Appendix R: Supports for Students Fund Supplementary Information

• Added item 1.3 (ISP for Principals and Vice-Principals prior year carryforward), which is valid only in column 20 (Principals and Vice Principals - Dollars). The value is loaded from Section 3G, item 4.2 (Prior year remaining ISP for principals and vice-principals).