Schedule 10 - Expenses
This schedule has two tabs, which provide alternate methods of entering board’s total operating expenses. School boards can choose which one they would prefer to use; data entry on one tab will automatically be updated on the other tab.
TAB: Option 1:
This is the traditional grid that should be familiar to school boards, and that is replicated in the report for Schedule 10.
TAB: Option 2:
This option displays the data in one long column, which only displays the cells that allow data entry. First, all the entered cells for the first column (Salaries and Wages) are shown, followed by all entered cells for the second column (Employee Benefits), and so on, until all entered cells have been displayed. School boards may choose to use this method if they don’t want to have to click through non-entered cells.
Notes on input data:
This schedule is designed to collect expense information on a PSAB basis by expense category and object. As per Public Sector Accounting Board (PSAB) section PSG-4, paragraph 7, the creation of, addition to or deduction from funds and reserves does not create a revenue or expense. For further details on how to classify expenses, please refer to the Uniform Code of Accounts.
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Since TCA was capitalized per PSAB (PS-3150) starting September 1, 2009, capital expenditures that meet the capitalization threshold per the TCA Guide are no longer expensed; they are recorded on the capital expenditure schedules (Schedules 3 to 3A). Only the amortization, write downs and losses on disposal related to TCA are recorded on Schedule 10. Amortization is split into five categories:
- Instruction (item 72, column 12)
- Administration (item 73, column 12)
- Transportation (item 74, column 12)
- Pupil Accommodation (item 75, column 12)
- Other (item 76, column 12)
Error_SC10_1 ensures that the TCA amortization expense reported on these lines in column 12 equals the amortization and write downs reported on Schedule 3C.
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Capital expenditures that do not meet the capitalization threshold as per the TCA Guide are expenses, and should be recorded in column 5 (Supplies and Services).
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Loss on disposal for unrestricted assets (i.e. those assets that are not governed by Regulation 193/10), as well as restricted assets, are reported in column 12 at items 72.1, 73.1, 74.1, 75.1, and 76.1. Losses on assets held for sale from Schedule 3D are also reported at these lines. For restricted assets, the loss on disposal is summed up from losses on disposal on Schedule 3C which is calculated at asset level. Error_SC10_2 ensures that the loss on disposal of TCA and AHFS reported on these lines in column 12 equals the sum of loss on disposal on Schedules 3C and 3D-TCA.
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Amortization expenses on TCA-ARO assets are reported in column 13 at items 72, 73, 74, 75, and 76. Amounts reported here should equal the total ARO amortization expenses reported on Schedule 3E-2, column 12. This is enforced through Error_SC10_3.
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Net losses related to ARO are reported in column 13 at items 72.1, 73.1, 74.1, 75.1, and 76.1. Amounts reported here should be greater than or equal to the total losses recorded on Schedule 3D-2, column 18 + Schedule 3E-3, column 20. This is enforced through Warning_SC10_6. The only differences expected between the two values would be related to losses from abatement of directly expensed ARO liabilities.
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Accretion expenses on ARO liabilities are reported in column 14 at items 72, 73, 74, 75, and 76. Amounts reported here should equal the total accretion expenses reported on Schedule 5.7, column 6. This is enforced through Error_SC10_4.
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Directly expensed ARO liabilities should be reported in column 14 at item 78 (Other Non-Operating Expenses), as well as increases to the estimates of directly expensed ARO liabilities, liabilities related to assets permanently removed from service, and assets held for sale. The amount entered here should be greater than or equal to the values recorded on Schedule 5.7, column 5 (Liabilities Incurred During the Year), on the lines for directly expensed ARO (items 10 to 15). This is enforced through Warning_SC10_7.
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Amortization and impairment expenses on purchased intangibles are reported in column 10 (Other Expenses) at items 72, 73, 74, 75, and 76. Amounts reported here should equal the total PI amounts reported on Schedule 3G for amortization expenses (column 12) and impairments (column 5 + column 13). This is enforced through Error_SC10_5.
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Losses on disposal of purchased intangibles are reported in column 10 (Other Expenses) at items 72.1, 73.1, 74.1, 75.1, and 76.1. Amounts reported here should equal the total loss on disposal for PI reported on Schedule 3G, column 21. This is enforced through Error_SC10_6
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Public Private Partnerships (P3) interest expenses are reported in column 7 (Interest Charges on Capital) using object code 761 (capital loan interest) and program code 702 (public private partnership). For the P3 liability, program code 702 should be used with object code 986 (for P3 financial liability) or 954 (for P3 performance obligation).
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Debt principal payments and sinking fund contributions are not recorded as expenses under PSAB. They are shown on Schedule 1 as a reduction of the debt liability.
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Actuarially determined amounts for retirement benefits and termination benefits are recorded in expenses as required by Sections 3250 and 3255 of the PSAB Handbook. Interest expenses include the accrual amount to year-end, not just the cash payment during the year. This is the amount that should be recorded on Schedule 10. To the extent that this amount differs from the amount paid in cash, the offsetting difference is included on Schedule 10ADJ (Adjustments for Compliance Purposes), column 21 (Increase/(Decrease) in Unfunded Liabilities - Interest Accrued, SGF, Contaminated Sites). If the PSAB expense is greater than the amount paid in cash, the unfunded liability has increased, which is recorded as a positive number on Schedule 10ADJ.
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Prepaid expenses and inventories of supplies are to be set-up as non-financial assets in the period in which they are acquired. These assets will be drawn down and recognized in expense in the period in which they are used (not when acquired, as was done prior to September 1, 2010).
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Amounts going into deferred revenues are not expenses.
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Teacher assistants (item 53.1) and ECE (item 53.2) are for day school programs. The expenses reported on the ECE line (item 53.2) should be related to the ECE work in Full Day Kindergarten. In the case that there are ECEs who work in other grades, please report the related expenses at item 53.1. Any ECE expenses related to non-day school programs (e.g. before and after school) will be reported at item 78 (Other Non-Operating Expenses).
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Item 70 (School Operations and Maintenance), item 71 (School Renewal) and item 77 (Other Pupil Accommodation) do not contain any amounts that meet the capitalization threshold per the TCA Guide; these amounts would be recorded on the capital expenditure schedules (Schedules 3 to 3A).
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Item 77 (Other Pupil Accommodation) includes operating-type expenses regarding pupil accommodation, mostly interest on debt on capital programs.
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Expenses to be reported on this schedule are gross expenses except for HST rebates. Salary recoveries are not netted, and any recoveries are to be reported on Schedule 9 in the Other Revenue section. The reporting of expenses to the various categories should be in accordance with the Uniform Code of Accounts definitions and mapping except where specifically noted below.
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Columns on Schedule 10 should include the following object codes:
Column | Object Codes |
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Salaries and Wages | 101 - 195 |
Employee Benefits | 201 - 295 |
Staff Development | 315 - 318 |
Supplies and Services (excluding School Generated Funds Expenses) | 320 - 460, 551 - 553 |
Interest charges on long term debt | 752, 754, 761, 762 and 764 |
Rental Expenses | 601 - 630 |
Fees and Contractual Services | 651 - 655 and 661 - 682 |
Other | 701 - 717, 722, 725 and 763 |
Transfers to Other Boards | 720 |
Amortization and Write Downs and Net Loss on Disposal - TCA | 781 - 799 |
Amortization and Net Loss - ARO | 782, 783, 787, 788, 791- 794, 796, 797, 799 |
Accretion and Other Expenses on ARO | 765, 766 |
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Funding for program leads is provided in several components within the Learning Resources Fund (e.g., the Program Leadership Component on Section 3H). For some school boards this duty may be assigned fully or partly to a supervisory officer. School boards are required to report the associated salary cost at item 59, Coordinators and Consultants.
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Interest costs for long term debt and any interest costs relating to capital not permanently financed (including interest on short-term borrowing on capital programs that are waiting for grant payment) should be included in column 7, items 54, 62, 63, 66, 68, 70, 71, or 77; and short-term borrowing costs for operating purposes should be included at column 10 item 66.
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Other non-operating expenses at item 78 should include:
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Extraordinary expenses as referred to in the Uniform Code of Accounts, restructuring expenses, generic contractual service expenses or expenses that are non-educational and for which the board receives offsetting revenues.
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Payments that the school board is required to place in a trust fund as a result of the financing arrangements of the not permanently financed (NPF) debt. A corresponding funding amount is included in the funding regulation.
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Any new expenses related to a liability on contaminated sites under PSAB standard 3260 incurred after Sept 1, 2014 should be reported in column 10 (Other Expenses).
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At item 78, col. 10, report centrally procured personal protective equipment (PPE), critical supplies and equipment (CSE) and HEPA filter units from the Ministry of Public and Business Service Delivery (MPBSD), formerly the Ministry of Government and Consumer Services (MGCS), as well as centrally procured Rapid Antigen Tests (RAT). The expenses recorded for these items should be equal to the revenues. Please refer to the “In-Kind Grants” section in the Schedule 9 instructions for further details.
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Any remedy payments made to employees under the settlement agreement between the Crown and union applicants as a result of the ruling that the Putting Students First Act, 2012 was a violation of the Charter of Rights and Freedoms should be reported on this line in column 10 (Other Expenses).
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In column 14 (Accretion and Other Expenses on ARO), directly expensed ARO liabilities should be recorded, as well as increases to the estimates of directly expensed ARO liabilities and liabilities related to assets permanently removed from service and assets held for sale.
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Labour provisions for salary and benefits, if any, should be recorded in column 15. Lump sum labour provisions using the labour provision function and object codes should be split between the corresponding Schedule 10 categories. School boards should calculate the split of any lump sum labour provisions in their system by determining the percentage of Salary and Wages (S&W) and Benefits for the union represented in each Schedule 10 line. For example, the amount placed in column 15 for Classroom Teachers for a union would be the percentage of total S&W and Benefits for that union included in Classroom Teachers under columns 2 and 3.
For example, assume a school board has the following:
A labour provision needs to be recorded in column 15 for ETFO. It is the only union at this time that has a provision.
Total S&W and Benefits for ETFO = $100
S&W and Benefits for ETFO on code point 51: $75
S&W and Benefits for ETFO on code point 52: $25
Total Labour Provision ETFO: $50
Code Point | Staffing Category | Bargaining Group | Salaries & Wages (col. 2) + Benefits (col. 3) ($) | Labour Provision (col. 15) ($) |
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51 | Classroom Teachers | ETFO | 75 | = 75 / 100 x 50 = 37.5 |
51 | Classroom Teachers | OSSTF | 70 | 0 |
52 | Supply Staff | ETFO | 25 | = 25 / 100 x 50 = 12.5 |
52 | Supply Staff | OSSTF | 30 | 0 |
Total | 200 | 50 |
If this approach does not work within a school board’s system, they may use another method, as long as the result in Schedule 10 is the same.
Data Entry and Relationship to other schedules:
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All amounts input on this schedule are to be recorded on a PSAB basis.
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Total expenses for both panels are to be entered on this schedule. For school-based expenses that are broken down between elementary and secondary panels, school boards will then enter the secondary portion of the expense on Schedule 10.2; the difference, which relates to the elementary panel, will be automatically calculated on Schedule 10.1.
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The School Generated Funds (SGF) expenses at item 79, column 5, are loaded from Schedule 14, item 2.5, column 3. The total here is then also populated to Schedule 10ADJ, item 79, column 21, since SGF revenues and expenses are excluded for compliance purposes.