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

Section 1B - Summary of Allocations for Transfer Payment

The purpose of Section 1B is to show the operating and capital transfer payments that will flow to the school board in the year, in cash. It loads the funding allocations that also appear on Section 1A, backs out tax revenues and net strike savings, adjusts total payments (if needed) for the Delayed Grant Payment (DGP), and separates amounts into the proper categories for the EFIS Transfer Payment (TP) system.

The main differences between Section 1A and 1B are:

  • The full School Facilities Fund is loaded to item 1.4 (unlike Section 1A, which excludes the School Renewal Allocation). Item 1 is the summary of the six funding pillars that make up Core Education Funding.

  • The items that make up the Interest on Capital Debt Allocation, at item 2.2, are shown at items 2.2.1 to 2.2.3. The sum of this allocation and the Debt Charges Allocation (which relates to the 55 School Board Trust) at item 2.1 are paid to school boards on the School Board Debt Service Costs TP line (item 8.1.2).

  • Tax revenues are shown at items 4.1 to 4.4, with values loaded from Schedule 11A and Schedule 9.

  • Capital debt principal payments are included at items 5.5.1 to 5.5. An amount is transferred to school boards annually relating to their principal payments (items 5.5.1 for OFA and 5.5.2 for non-OFA), sinking fund contributions (item 5.5.3), and debt retirement of supported capital debt (item 5.5.4). The transfer payment is shown on Section 1B, but an allocation is not shown on Section 1A. This is because school boards have recognized the entire amount of the supported capital debt at August 31, 2010, as part of the Capital Wrap-Up (i.e., the entire allocation was recognized as revenue in 2009-10).

  • The cash flow is adjusted for changes in delayed grant payment (DGP) from operating and capital sources at items 7.1 to 7.3, based on calculations from Section 1C. DGP adjusts the total amount of cash flow in the school year according to the cash management policy stated in Memorandum 2018: SB19.

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Section 1ASection 1C