Schedule 10A and 10B - Special Education Expenses

Similar to Schedule 10, this schedule has two tabs which provide alternate methods of entering data. 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 is replicated in the report for Schedule 10A/B.

TAB: Option 2

This option displays the data in two long columns, one for elementary and one for secondary, which only display 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.

The purpose of this schedule is to collect special education expenses for enveloping compliance purposes. Elementary special education expenses are reported on Schedule 10A and secondary special education expenses on Schedule 10B. School boards should report total expenses for classroom teachers and supply teachers related to special education self-contained classes. It should be noted that where a class has been determined by the school board to be a self-contained special education class and the related expenses have been reported as special education expenses on Schedules 10A and 10B, then the class is not part of the primary class size (PCS) calculation or the board’s average class size calculation.

• Include expenses (including Education and Community Partnership Programs (ECPP) and Care and Treatment Education Programs (CTEP) expenses for programs in approved facilities) that fall within the classroom and non-classroom categories, except for those expenses which, although related (directly or indirectly) to special education pupils, fall under other funding categories (e.g. transportation, administration, supervisory officers and school operations).

• Expenses are to be recorded on an adjusted compliance basis only - not on a PSAB basis. This means that expenses would be recorded in a manner consistent with the recording of expenses on Schedule 10 ADJ. Therefore, school boards should not include the additional expenses for (and do not have to make the adjusting entries by program for):

  • Interest accrual
  • School generated funds

• Amortization should be recorded to the extent it applies to the special education category. It is expected that the amortization amount will be minimal since special education equipment (SEA) is not capitalized per the TCA Guide. SEA should be recorded in column 5 (Supplies and Services).

• The total amortization that relates to special education is entered in column 12 on the amortization line (item 72). All amounts that do not meet the criteria for capitalization per the TCA Guide should be included in column 5 (Supplies and Services).

• ECPP expenses (including any labour provisions for staff in ECPP programs) should be reported in column 11 (ECPP Expenses).

• CTEP expenses (including any labour provisions for staff in CTEP programs) should be reported in column 11.1 (CTEP Expenses).

• The labour provision for salary and benefits (excluding the labour provision for ECPP or CTEP staff), if any, should be recorded in column 15 for each expense category.

School boards are required to refer to the instructions provided in the Uniform Code of Accounts on the “Special Education Funding” and “Special Education Appendix” tabs in reporting data on these schedules.