EFIS Instructions
2025-26
2025-26 Estimates
Schedules
Schedule 3.5

Schedule 3.5 - FDK Accommodation Allocation

This schedule calculates the funding for eligible capital expenditures as well as eligible operating expenses related to Full Day Kindergarten (FDK).

  • Items 1 to 2 calculate the remaining FDK approval room for 2025-26. The approved capital expenditures before 2025-26 are preloaded at item 2.1 and the approved operating expenses for FDK before 2025-26 are preloaded at item 2.2.

    • The total values from the start of the program through the 2023-24 school year are preloaded from the 2023-24 Financial Statements, and are not adjustable.

    • The amounts from the prior year are preloaded from the 2024-25 Revised Estimates. In the Estimates and Revised Estimates cycles only, the values in this column can be adjusted to the latest data available, if applicable.

  • Items 3.1 to 3.3 are split into 2 categories: one for the total of projects with individual project cost under $250,000 and one for total of projects with individual project cost equal to or greater than $250,000.

    • Item 3.1 (Construction Costs): Enter the amount of construction costs for the current year.

    • Item 3.2 (Portable Purchases): Enter the expenditures for portable purchases in the current year.

    • Item 3.3 (Furniture and Equipment Purchases): Enter the amount of furniture and equipment purchases for the current year.

  • 5% of the maximum FDK allocation can be spent on operating expenses to address FDK temporary accommodation needs, such as portable relocation costs or operating leases. On an annual basis, only up to 2.5% of the maximum FDK allocation can be spent for these purposes. The calculation of allowable FDK operating expenses is at items 4.1 to 4.

  • In-year operating expenses funded by FDK are input at items 5.1 and 5.2:

    • Item 5.1 (Portable Relocation Cost): Enter the expenses for portable relocations.

    • Item 5.2 (Operating Portable Leasing Cost): Enter the amount of operating portable leasing costs.

  • The cumulative funding for FDK operating expenses is limited to 5% of the maximum FDK allocation and the calculation of this cap and the current year’s allocation is at items 5.4 to 5.

Last updated on
Schedule 3.4Schedule 3A