EFIS Instructions
2025-26
2025-26 Estimates
Schedules
Schedule 10G

Schedule 10G - Supplementary Information on Employee Benefits

The report for this schedule has two pages: the first appears only in the Financial Statements, while the second appears in all cycles. The first page tracks the liabilities and expenses for employee future benefits and termination benefits. The second page tracks the amortization of the retirement gratuity and retirement health, dental and life insurance liabilities into compliance.

On the input form, there are four tabs of data entry in the Financial Statements: the first three relate to the first page of the report, and the fourth populates data for the second page of the report. In the Estimates and Revised Estimates, only the Amortization of Liabilities for Compliance tab is visible.

Page 2 - Amortization of Liabilities for Compliance

The purpose of this schedule is to calculate the amount to be brought into the in-year surplus/(deficit) for compliance related to the unfunded liabilities for retirement gratuity and retirement health/dental/life insurance plans.

  • The balances at items 1.1 and 2.1 are pre-loaded based on the board-submitted 2024-25 Revised Estimates’ closing balances for these liabilities in column 4 of Schedule 5. School boards are able to overwrite these values to adjust the opening balances, if necessary. Please note that this should only be done if the actual EARSL or amortization period used in 2024-25 is different from the one reported in the 2024-25 Revised Estimates.

  • The adjusted opening unfunded liabilities are shown at items 1.4 and 2.4 after taking into account any ministry adjustments at items 1.3 and 2.3, if applicable. These balances are forwarded to Schedule 5 at items 4.1.1 and 4.1.3, column 1.

  • Items 1.5 and 2.5 show the EARSL and amortization periods applicable for 2025-26, which are based on the EARSL and amortization period reported in Schedule 10G of the board submitted 2024-25 Revised Estimates minus 1 year. School boards could adjust the pre-loaded EARSL and amortization period, if necessary.

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Please note that the adjusted EARSL/amortization period cannot exceed the remaining EARSL/amortization period for the school year based on the original EARSL/amortization period reported in the 2012-13 school year. This is enforced through error messages Error_SC10G_4 and Error_SC10G_6.

  • Items 1.6 and 2.6 show the in-year amortization of the liabilities into compliance. They are calculated as remaining balance from items 1.4 and 2.4 divided by the EARSL/amortization period at items 1.5 and 2.5. If the remaining EARSL/amortization period is less than 1, then the full remaining balance will be taken into compliance. The amounts calculated at items 1.6 and 2.6 are forwarded to Schedule 5, items 4.1.1 and 4.1.3, column 3.

  • Items 1.7 and 2.7 show the closing balances of the unamortized liabilities. They are calculated as the sum of items 1.4/2.4 and items 1.6/2.6.

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Schedule 10FSchedule 11A