EFIS Instructions
2025-26
2025-26 Estimates
Schedules
Schedule 3.2

Schedule 3.2 - Capital Expenditures

This form is used to collect expenditure data by project for the Capital Priorities and similar project-based capital allocations. It includes five separate tabs, one for each funding source:

  • Capital Priorities - Major Capital Programs (MCP)
  • Capital Priorities - Land
  • Child Care Capital
  • EarlyON Child and Family Centre Capital
  • Community Hub Replacement

The methodology of calculating grant is based on total allocation against accumulated expenditures for each project.

When a school board receives new approval retroactively for unsupported expenditures from previous years, EFIS will calculate the corresponding funding and populate it under column 7 (Additional Allocation to be Applied to Prior Year Unsupported Expenditures). School boards are then required to allocate the additional allocation between asset type (land, building, moveable type assets), operating expenses, or ARO abatement; this will result in the correct amount being added to DCC or revenues recognized for land, if applicable.

The remaining allocation available for current year expenditures on each project is then calculated, by taking the total allocation and then subtracting the revised approved prior years’ expenditures.

School boards should report the current year expenditures under different asset types and corresponding capitalized interest, if applicable, by project. Each project’s remaining allocation at year end is also shown.

The Unencumbered Funding line is applicable only for Capital Priorities Major Capital Programs (MCP) and Child Care Capital. For MCP, it represents the unallocated approval room from the NPP/GPL-other approval room transfer and any remaining approval room from completed projects that has not yet been assigned to any new or existing projects. For Child Care Capital, it represents only remaining approval room from completed projects that has not yet been re-assigned to new or existing projects. School boards cannot enter any expenditures on these lines.

Column Descriptions

Each tab on this form is slightly different, depending on the permissible expenditure types of the funding source. The column numbers on the related reports, however, are consistent for comparability.

The amounts loaded to columns 1 (Project Name) and 3 (Total Approved Allocation) are based on the tables published in the “List of Schools Eligible for Funding Under Capital Priorities, Land Priorities, Community Hub Replacement, Child Care Capital, and EarlyON Child and Family Centres Capital”, found on the Education Funding website.

  • Column 4 (Total Prior Years’ Expenditures): Capital expenditures (excluding capitalized interest) incurred up to August 31, 2025 are populated based on the ministry-reviewed 2024-25 Revised Estimates, column 18.

  • Column 4.1 (Prior Year’s Expenditures’ Adjustment): Use this column to report any unsupported prior year expenditures that received funding in the current school year, or to update to the latest data. In the case that unsupported expenditures were put under another project in the prior year as a work around, the proper expenditures should be redistributed between projects for proper funding calculation and the total of the adjustment column would be zero.

  • Column 4.2 (Total Prior Years’ Expenditures After Adjustment): This column is the sum of Total Prior Years’ Expenditures (column 4) and Prior Years’ Expenditures Adjustment (column 4.1).

  • Column 5 (Approved Prior Years’ Expenditures): This is a preloaded amount based on ministry-reviewed 2024-25 Revised Estimates approved accumulated expenditures at year end. It can be adjusted based on the latest data in the Estimates and Revised Estimates cycles only.

  • Column 7 (Additional Allocation to be Applied to Prior Year Unsupported Expenditures): When a school board receives new approval retroactively for unsupported expenditures from previous years, EFIS calculates the corresponding allocation in this column, on a project-by-project basis. The total of this column represents part of the in-year grant receivable for this funding source, and flows to Schedule 3A at items 1.3.1 (Amounts Applied to Prior Years’ Expenditures - Non-ARO) and 1.3.3 (Amounts Applied to Prior Years’ Expenditures - ARO).

  • Columns 8.1 to 8.3 (Additional Approved Prior Years’ Capital Expenditures columns): These columns can be used to distribute the approved additional allocation for prior year unsupported expenditures (calculated in column 7) into assets type of land, building and moveable type assets, as applicable.

  • Column 9 (Total Additional Approved Prior Years’ Capital Expenditures): This is the sum of columns 8.1 to 8.3. The sum of columns 9 and 10 populates Schedule 3A, item 1.3.1 (Amounts Applied to Prior Years’ Expenditures - Non-ARO).

  • Column 10 (Additional Approved Prior Years’ Operating Expenses): This column can be used to distribute the approved additional allocation for prior year unsupported expenditures if it was for operating expenses. This column is only applicable for MCP, Land, and Child Care Capital. For MCP and Land, it would represent operating expenses for demolition, which do not qualify for capitalization. For Child Care Capital, it represents amounts previously capitalized on school-based child care projects that were cancelled, according to Memorandum 2019: EYCC3. The sum of columns 9 and 10 populates Schedule 3A, item 1.3.1 (Amounts Applied to Prior Years’ Expenditures - Non-ARO).

  • Column 10.1 (Additional Approved Prior Years’ ARO Abatement Spending): This column can be used to distribute the approved additional allocation for prior year unsupported spending if it was used for ARO abatement. This column is only applicable for MCP, Land, and Child Care Capital. The total value of amounts input in this column is loaded to Schedule 3A, item 1.3.3 (Amounts Applied to Prior Years’ Expenditures - ARO).

  • Column 11 (Revised Approved Prior Years’ Expenditures): This is the sum of the Approved Prior Years’ Expenditures (column 5) and the Additional Allocation to be Applied to Prior Year Unsupported Expenditures (column 7).

  • Column 12 (Remaining Allocation Available for Current Year): This column shows the remaining approval room at the start of the school year, by project. It equals the Total Approved Allocation (column 3) less the Revised Approved Prior Years’ Expenditures (column 11), calculated on a project-by-project basis.

  • Columns 13.1 to 14 (Current Year Capital Expenditures): Enter current year capital expenditures by project, broken down by type of expenditure. Enter the amounts excluding any capitalized interest.

  • Column 15 (Current Year Operating Expenses): This column is only applicable for MCP, Land, and Child Care Capital. For MCP and Land, enter any operating expenses for demolition, which do not qualify for capitalization. For Child Care Capital, enter any current year expenses on school-based child care projects that were cancelled, according to Memorandum 2019: EYCC3.

  • Column 15.1 (Current Year Amounts Applied to ARO Abatement Spending): This column is only applicable for MCP, Land, and Child Care Capital. Enter any amounts spent on ARO abatement as part of a project.

  • Column 16 (Approved Current Year Expenditures): This column equals the lesser of Remaining Allocation Available for Current Year (column 12) and the sum of Total Current Year Capital Expenditures (column 14), Current Year Operating Expenses (column 15), and Current Year Amounts Applied to ARO Abatement Spending (column 15.1), calculated on a project-by-project basis. The total of this column represents part of the in-year grant receivable for this funding source and flows to Schedule 3A as the sum of items 3 (for capital expenditures), 1.3 (for operating expenses), and 1.3.2 (for ARO abatement).

  • Columns 17.1 and 17.2 (Capitalized Interest): Enter any capitalized interest amounts from the current year, broken down between Land and Non-Land. If there is capitalized interest that relates to several different projects, enter it on the Multiple Projects line at the bottom.

  • Column 18 (Total Accumulated Expenditures Excluding Interest): Shows the total expenditures at the end of the year. This is the sum of: Total Prior Years’ Expenditures After Adjustment (column 4.2), Total Current Year Capital Expenditures (column 14), Current Year Operating Expenses (column 15), and Current Year Amounts Applied to ARO Abatement Spending (column 15.1). A warning message is triggered if the value in this column exceeds a project’s allocation; this could indicate a data entry error.

  • Column 19 (Approved Accumulated Expenditures): This is the sum of: Approved Prior Years’ Expenditures (column 5), Additional Allocation to be Applied to Prior Year Unsupported Expenditures (column 7), and Approved Current Year Expenditures (column 16), calculated on a project-by-project basis.

  • Column 20 - Remaining Allocation at Aug 31: This column shows the remaining approval room for each project. It equals column 3 (Total Approved Allocation) less column 19 (Approved Accumulated Expenditures), calculated on a project-by-project basis.

Relationship to other schedules:

  • Column 13.1 (Current Year Capital Expenditures - Land) + column 17.1 (Capitalized Interest - Land) populates Schedule 3, item 1.1.

  • Column 13.2 (Current Year Capital Expenditures - Building) + column 17.2 (Capitalized Interest - Non-Land) populates Schedule 3, item 1.2.

  • Column 13.3 (Current Year Capital Expenditures - Moveable Type Assets) populates Schedule 3.1, item 1.5 (this is then forwarded to Schedule 3, item 1.3, and Schedule 3A, item 2.3).

  • Column 17.1 (Capitalized Interest - Land) populates Schedule 3, item 1.5.

  • Column 17.2 (Capitalized Interest - Non-Land) populates Schedule 3, item 1.6.

  • The sum of columns 9 and 10 (additional approved prior year expenditures related to capital and operating expenses) populates Schedule 3A, item 1.3.1.

  • Column 10.1 (Additional Approved Prior Years’ ARO Abatement Spending) populates Schedule 3A, item 1.3.3.

  • The sum of columns 8.2 and 8.3 (Additional Approved Prior Years’ Capital Expenditures for both building and moveable type assets) is added to the amount from Schedule 5.1, column 4, and the total populates Schedule 5.3, item, 2.3, column 3.

  • Column 16 (Approved Current Year Expenditures) populates Schedule 3A at items 3 (for capital), 1.3 (for operating expenses), and 1.3.2 (for ARO abatement spending). In cases where the total in-year expenditures for a project exceed the approved in-year expenditures, approved expenditures will first be applied to ARO abatement spending, then capital additions before any remaining allocation is applied to operating expenses, on a project-by-project basis.

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