EFIS Instructions
2025-26
2025-26 Estimates
Section 1
Section 1A

Section 1A - Summary of Allocations

Section 1A shows a summary of all funding provided through Core Education Funding (Core Ed) for operating, and Building, Expanding and Renewing Schools (BERS) for capital. It also calculates the adjustment for minor TCA, and the operating allocation to be used in the calculation of balanced budget compliance. There is no data input required on Section 1A.

Operating Allocation

Items 1.1 to 1.6 load the total Core Ed funding pillar amounts from Sections 2 through 7, with the exception of the School Facilities Fund (SFF). The value loaded for SFF excludes the School Renewal Allocation (SRA), because SRA is not included in the calculations of minor TCA and the operating allocation for compliance purposes.

  • Item 1.1 - Classroom Staffing Fund (CSF): Loaded from Section 2, item 2Z.

  • Item 1.2 - Learning Resources Fund (LRF): Loaded from Section 3, item 3Z.

  • Item 1.3 - Special Education Fund (SEF): Loaded from Section 4, item 4Z.

  • Item 1.4 - School Facilities Fund (excluding School Renewal Allocation): Calculated as Section 5, item 5Z less item 5B. As noted above, School Renewal does not factor into the calculations of minor TCA or the operating allocation for compliance purposes.

  • Item 1.5 - Student Transportation Fund (STF): Loaded from Section 6, item 6Z.

  • Item 1.6 - School Board Administration Fund (SBAF): Loaded from Section 7, item 7Z.

These are summarized at item 1 (General Operating Allocation).

Items 2.1 to 2.6 calculate adjustments to the total from item 1:

  • Item 2.1 (Minor Tangible Capital Assets Capital Adjustment): The Minor TCA allocation is simply a reclassification of 2.5% of the operating allocation (item 1) into a capital allocation. This is available to be transferred to DCC for any spending on capitalizable minor TCA. Any remaining amounts are automatically transferred to revenue on Schedule 5.1, item 10.1, column 6. This amount is deducted from the general operating allocation at item 1.

  • Item 2.2 (Debt Charges Allocation): This is the amount payable to school boards via the blocked account set up under the agreement between school boards and the 55 School Board Trust. It is loaded from Section 8, item 8B.

  • Item 2.3 (Interest on Capital Debt Allocation): This is loaded from Section 8, item 8A. It is the sum of supported short-term interest on capital, and supported OFA and non-OFA interest on long term debt.

  • Item 2.4 (FDK - Portable Relocation and Leasing): This is the portion of the Full Day Kindergarten funding provided for operating expenses, such as portable relocation costs and operating lease costs for portables and instructional space. It is calculated at Schedule 3.5, item 5.

  • Item 2.5 (Capital Priorities MCP, Land, CC & CVRIS 20% Approved Operating Expenses): This is the Capital Priorities, Child Care, and CVRIS 20% allocation used by school boards to fund operating expenses approved by the ministry. It is the sum of amounts from Schedule 3A, item 1.3, columns 2 to 4 and 8.2, plus any amounts from Schedule 3.2, column 10 (operating expenses approved for prior years’ expenditures).

  • Item 2.6 (CVRIS 80% Approved Operating Expenses): This is the CVRIS 80% allocation used by school boards to fund operating expenses approved by the ministry. It is the amount from Schedule 3A, item 1.3, column 8.1.

Item 2 (Total Operating Allocation Before Savings From Strike or Lock-Out) is the general operating allocation from item 1, less the adjustment for minor TCA at item 2.1, plus the remaining capital adjustments outlined above.

Item 3 calculates the total operating allocation. It is the value at item 2, less any net strike savings calculated at items 3.1 to 3.3 (from Appendix M, Strike Savings).

Capital Allocation

Items 4.1 to 4 calculate the capital allocation. The funding sources that appear on Schedule 3A in columns 1 to 8.2 are paid as a capital grant to school boards after eligible expenditures are incurred and reported in the Financial Statements or March Report. School Renewal and Temporary Accommodation are paid in cash and recorded in deferred revenue, and recognized in revenue or transferred to DCC when spent.

  • Item 4.1 (Capital Grants-Non Land): This item calculates the capital grants that are not related to land. It is the sum of amounts on Schedule 3A, item 3.2, columns 1 to 8.2, plus Schedule 3.2 columns 8.2 and 8.3.

  • Item 4.2 (Capital Grants-Land): This item calculates the capital grants related to land. It is the sum of amounts on Schedule 3A, item 3.1, columns 1 to 8.2, plus Schedule 3.2 column 8.1.

  • Item 4.3 (Capital Grants - ARO Abatement): This item calculates the capital grants related to ARO abatements. It is the sum of amounts on Schedule 3A, items 1.3.2 + 1.3.3, columns 2 to 8.2.

  • Item 4.4 (Minor Tangible Capital Assets Capital Adjustment): This is the same value that was calculated at item 2.1 to reduce the operating allocation. Here, it is added to the capital allocation.

  • Item 4.5 (School Renewal Allocation): This is a part of the School Facilities Fund (SFF) on Section 5, but was excluded from item 1.4 because it mainly funds capital expenditures. Details on this allocation are found on Section 5B.

  • Item 4.6 (Temporary Accommodation): This is a table amount in the funding regulation.

Total Allocation

Item 5 (Total Allocation) is the sum of the operating allocation (item 3) and capital allocation (item 4).

Items 6.1.1 to 6 reconcile the total allocation from item 5 to the amounts that flow to revenue (Schedule 9), deferred revenue (Schedule 5.1) and deferred capital contributions (Schedule 5.3):

  • Item 6.1.1 (Amount Flowed to Revenue - Tax Revenues): This is the tax revenue net of election costs reported in year, summarized on Section 1B, item 4.4.

  • Item 6.1.2 (Amount Flowed to Revenue - Grants): This is the total operating allocation (item 3), plus capital grants for land and ARO abatement (items 4.2 and 4.3), less tax revenues (item 6.1.1), revenue related to CVRIS 80% approved operating expenses (item 2.6), and amounts flowed to deferred revenue (Schedule 5.1, col. 2, items 1 + 10.2 + 10.4). The value calculated here is loaded to Schedule 9, item 1.1 (Legislative Grants - Current Year).

  • Item 6.1.3 (Amount Flowed to Revenue - Federal Grants): This is the revenue related to CVRIS 80% approved operating expenses, calculated at item 2.6. Because it is funded by the federal government, it appears separately on Schedule 9 at item 5.5.

  • Item 6.1 summarizes the amounts flowed to revenue, which exclude enveloped amounts that go to deferred revenue instead. It is the sum of items 6.1.1 to 6.1.3.

  • Item 6.2 (Amount Flowed to Deferred Revenue (Schedule 5.1)): This is the total allocation that flows through deferred revenue. It is found on Schedule 5.1 at items 1 and 10, col. 2.

  • Item 6.3 (Amount Flowed to Deferred Capital Contributions (Schedule 5.3)): The contribution to DCC is the total non-land related capital grants from item 4.1.

Items 7.1 to 7 calculate the operating allocation that is used in the balanced budget compliance calculation. The amount at item 7 is loaded to the Compliance Report, item 4.1.

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Section 1B