Schedule 3.4 - Capital Expenditure Detail and ARO Abatement Spending

Report detailed expenditures according to the expenditure categories listed in this schedule for:

• School Condition Improvement (SCI) - Restricted (70%)
• School Condition Improvement (SCI) - Unrestricted (30%)
• School Renewal
• POD - Regular
• POD - Exempted
• POD - Other
• COVID-19 Resilience Infrastructure Stream (CVRIS) - 80%
• COVID-19 Resilience Infrastructure Stream (CVRIS) - 20%

During the Financial Statements and March Report cycles, expenditures for all columns are loaded by the ministry based on board entry into the VFA system on a daily basis. During Estimates and Revised Estimates, school boards should enter these expenditures directly in EFIS. School boards are required to report the expenditures in the categories shown in the schedule.

Expenditures reported in VFA should exclude capitalized interest. School boards should report capitalized interest, if applicable, separately in this schedule at item 2.11.

Item 3.0 (ARO Abatement) is for school boards to report ARO abatement spending. This represents a reduction of an ARO liability instead of a capital addition or operating expense. To the extent that a school board has available approval room or deferred revenue, amounts entered on this line will be loaded to Schedule 3A, item 1.3.2, in the corresponding column.

The components that make up the expenditure categories are listed below. For more detailed explanation of the expenditures components, please refer to the Uniformat Classification.

Level 1 Major Group Elements	Level 2 Group Elements
A SUBSTRUCTURE	A10 Foundations A20 Basement Construction
B SHELL	B10 Super Structure B20 Exterior Enclosure B30 Roofing
C INTERIORS	C10 Interior Construction C20 Stairs C30 Interior Finishes
D SERVICES	D10 Conveying D20 Plumbing D30 HVAC D40 Fire Protection D50 Electrical
E EQUIPMENT & FURNISHINGS	E10 Equipment E20 Furnishings
F SPECIAL CONSTRUCTION & DEMOLITION	F10 Special Construction F20 Selective Building Demolition
G BUILDING SITEWORK	G10 Site Preparation G20 Site Improvements G30 Site Mechanical Utilities G40 Site Electrical Utilities G90 Other Site Construction

F2020 Hazardous Component Abatement is disabled and a new ARO abatement spending category has been enabled in VFA. ARO abatement should be reported under Uniformat category F2030 for each applicable program:

• F203001 | Asbestos - Building Structure and Systems
• F203002 | Asbestos - Interior and Site
• F203003 | Fuel Tanks
• F203004 | Drinking Water Wells
• F203005 | Monitoring Wells
• F203006 | Fire Water Holding Tank
• F203007 | Lab Equipment
• F203008 | Other

Reporting of SCI, CVRIS-80%, CVRIS-20% and the use of the data to effect transfer payment in various submission cycles are as follows:

• Estimates and Revised Estimates - school boards are required to report estimated expenditures in this schedule.

• March Report - school boards are required to report actual 7 months’ expenditures in VFA, which the ministry will load into Schedule 23. School boards will get an interim funding payment based on the eligible expenditures reported.

• Financial Statements - the expenditures in this schedule will be populated from the data input in VFA, which will be used to calculate the final payment of eligible funding in 2025-26 after Financial Statements submission.

Additional notes on reporting:

• In the Financial Statements and March Report, CVRIS expenditures including ARO abatement are reported at 100% in VFA and are split automatically by the ministry into the two columns. In the Estimates and Revised Estimates, please split CVRIS expenditures into 80% and 20% on this form.

• In the Financial Statements and March Report, SCI expenditures excluding ARO abatement are reported at 100% in VFA and are split automatically by the ministry into the two columns. For ARO abatement funded by SCI, these are reported separately in VFA for SCI-Restricted and SCI-Unrestricted based on the Uniformat code:

  • F203001 (Asbestos - Building Structure and Systems) is mapped to SCI-Restricted (70%)

  • F203002, F203003, F203004, F203005, F203006, F203007, and F203008 are mapped to SCI-Unrestricted (30%)

  For F203001, if the reported expenditures in VFA exceed the available approval room for SCI-Restricted, the excess expenditures will be added to the ARO abatement expenditures loaded to the SCI-Unrestricted column.

  In the Estimates and Revised Estimates, please split all SCI expenditures into 70% and 30% on this form.

• For SCI, school boards are restricted to use 70% of their funding to address major building components (for example, foundations, roofs, windows) and systems (for example, HVAC and plumbing) and the remaining 30% to address the above listed building components, or alternatively, building interiors and surrounding site components (for example, utilities, parking and pavements).

• For School Renewal, data entry for Land at item 1.1 is permitted, but only expenditures on land improvements with infinite lives should be entered here.

• For notes on POD reporting, please refer to the Proceeds of Disposition paragraph in the instructions for Schedule 5.1. For POD-Regular, per Memorandum 2015: B13 80% of the total in-year expenditures under this column must be spent on Substructure (item 2.1), Shell, (item 2.2), and Services (item 2.4). This requirement is reflected in Error_SC3.4_2. Please note that any amounts spent on ARO abatement (item 3.0) are excluded from this calculation.

Relationship to other schedules:

• Each column on this schedule populates the corresponding column on Schedule 3 as follows:
  • Item 1.3 (Land - Detail) populates Schedule 3, item 1.1.
  • Item 1.2 (Land - Capitalized Interest) populates Schedule 3, item 1.5.
  • Item 2.12 (Buildings and Other Non-Moveable Type Assets - Detail) populates Schedule 3, item 1.2.
  • Item 2.11 (Buildings and Other Non-Moveable Type Assets - Capitalized Interest) populates Schedule 3, item 1.6.
  • Item 3.0 (ARO Abatement) populates Schedule 3A, item 1.3.2, to the extent that there is sufficient approval room or deferred revenue available.